Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.
Cal. Rev. & Tax. Code § 2192
Effect of Tax
Applied in 5 court decisions — leading case 152 Cal. App. 4th 1470 - Community Development Commission v. County of Ventura (2007)
Most recently applied in Silva v. Bollag Family Trust (In re Silva) (September 2015)
Amended by Stats. 1995, Ch. 499, Sec. 18
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.