Revenue and Taxation Code section 2188

Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.

Source: Section 2188, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2188. (updated Jan. 1, 1947; accessed Aug. 31, 2026).

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Verified:
Aug. 31, 2026

§ 2188's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2188

Original Source: Section 2188, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2188. (last accessed May 12, 2025).