State Codes and Statutes

State Codes and Statutes

Statutes > California > Wat > 31805

WATER CODE
SECTION 31805



31805.  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.