Government Code section 43001

Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.

Source: Section 43001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=43001. (accessed May 19, 2025).

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Last Updated

May 12, 2025

§ 43001’s source at ca.gov

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Location: https://california.public.law/codes/government_code_section_43001

Original Source: Section 43001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=43001. (last accessed May 12, 2025).