Public Utilities Code section 12904

All taxes levied under this division are a lien on the property on which they are levied. Unless the board has by ordinance otherwise provided, the enforcement of the collection of such taxes shall be in the same manner and by the same means provided by law for the enforcement of liens for county taxes, all the provisions of law relating to the enforcement of the latter being made a part of this division, so far as applicable.

Source: Section 12904, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=12904.­ (updated Jan. 1, 1951; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 12904's source at ca​.gov