“Lien date” is the time when taxes for any fiscal year become a lien on property.
Cal. Rev. & Tax. Code § 117
Construction
Applied in 9 court decisions — leading case Japan Line, Ltd. v. County of Los Angeles (1979)
Most recently applied in Next Century Assocs., LLC v. Cnty. of L. A. (November 2018)
Enacted by Stats. 1939, Ch. 154.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.