Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.
Cal. Rev. & Tax. Code § 2188
Effect of Tax
Applied in 1 court decision — leading case 251 Cal. App. 2d 240 - County of Ventura v. Channel Islands State Bank (1967)
Most recently applied in 251 Cal. App. 2d 240 - County of Ventura v. Channel Islands State Bank (May 1967)
Amended by Stats. 1947, Ch. 782.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.