Health & Saf. Code, § 6747 · Article 4. Levy of Tax
Health & Saf. Code, § 6747
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
When completed, the roll shall be verified by the district assessor and signed by the president and secretary.
The amount of the tax then is a lien on the property against which it is assessed, and has the effect of a judgment against the owner.
The lien has the force and effect of an execution duly levied against all the property of the delinquent, and is not satisfied and the lien is not extinguished until the taxes are paid or the property sold to satisfy them. The statute of limitations shall not apply.
Notes and commentary — not statutory text
History
Enacted by Stats. 1939, Ch. 60.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC§ionNum=6747.
- Text hash
- sha256 05484911e55b6133ba1f3a6fd242e2799befa8d9091c82045fc38ba52e1f14d4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.