Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have priority over all other liens on the property, regardless of the time of their creation. Any tax or assessment described in the preceding sentence shall be given priority over matters including, but not limited to, any recognizance, deed, judgment, debt, obligation, or responsibility with respect to which the subject real property may become charged or liable.
Cal. Rev. & Tax. Code § 2192.1
Effect of Tax
Applied in 4 court decisions — leading case 66 Cal. App. 4th 586 - Issac v. City of Los Angeles (1998)
Most recently applied in In re Hassen Imports Partnership (November 2013)
Amended by Stats. 1993, Ch. 853, Sec. 1
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.