All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first day in March of the year in which the tax is levied.
Cal. Water Code § 31805
[ARTICLE 5. Collections Generally]
Known as the County Water District Law
The act spans §§ 30000–33901 (468 sections).
Added by Stats. 1968, Ch. 89
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.