Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a lien on such possessory interest or such improvements, provided that in those instances where the real property that is the subject of such possessory interest or upon which such improvements are located is not tax-exempt land, the fact of such lien shall be indicated on the secured roll where the real property that is the subject of such possessory interest or upon which such improvements are located is listed.
Cal. Rev. & Tax. Code § 2190.2
Effect of Tax
Applied in 1 court decision — leading case 57 Cal. App. 4th 558 - Barer v. County of Riverside (1997)
Most recently applied in 57 Cal. App. 4th 558 - Barer v. County of Riverside (September 1997)
Added by Stats. 1967, Ch. 1128.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.