Revenue and Taxation Code section 448

The property statement shall show all information as of 12:01 a.m. on the lien date.

Source: Section 448, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=448. (updated Jan. 1, 1967; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1967

§ 448’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_448

Original Source: Section 448, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=448. (last accessed May 12, 2025).