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Earlier editions: 2020-112018-11

TITLE 4. GOVERNMENT OF CITIES 34000-45345›DIVISION 4. FINANCIAL PROVISIONS 43000-43904›CHAPTER 1. Property Tax Assessment, Levy,and Collection 43000-43122›ARTICLE 1. General 43000-43073

§ 43062

California Government Code · 2026-10 edition · updated 2026-10-04 · California

Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.

(Added by Stats. 1949, Ch. 79.)

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California Government Code

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