California Laws: Revenue and Taxation Code Sections 2186-2196
- California Laws: Revenue and Taxation Code Section 2186
Every tax has the effect of a judgment against the person. ...
- California Laws: Revenue and Taxation Code Section 2187
Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed. ...
- California Laws: 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...
- California Laws: Revenue and Taxation Code Section 2188.1
Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on...
- California Laws: Revenue and Taxation Code Section 2188.2
Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or...
- California Laws: Revenue and Taxation Code Section 2188.3
Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be...
- California Laws: Revenue and Taxation Code Section 2188.4
Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board...
- California Laws: Revenue and Taxation Code Section 2188.5
(a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003...
- California Laws: Revenue and Taxation Code Section 2188.6
(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783...
- California Laws: Revenue and Taxation Code Section 2188.7
(a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative...
- California Laws: Revenue and Taxation Code Section 2188.8
(a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the...
- California Laws: Revenue and Taxation Code Section 2188.9
(a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions...
- California Laws: Revenue and Taxation Code Section 2188.10
(a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which...
- California Laws: Revenue and Taxation Code Section 2188.11
The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5. ...
- California Laws: Revenue and Taxation Code Section 2189
(a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal...
- California Laws: Revenue and Taxation Code Section 2189.1
Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties...
- California Laws: Revenue and Taxation Code Section 2189.3
A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property,...
- California Laws: Revenue and Taxation Code Section 2189.5
Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances...
- California Laws: Revenue and Taxation Code Section 2189.6
Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the...
- California Laws: Revenue and Taxation Code Section 2189.7
Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on...
- California Laws: Revenue and Taxation Code Section 2189.8
Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined...
- California Laws: Revenue and Taxation Code Section 2190
Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section...
- California Laws: Revenue and Taxation Code Section 2190.1
If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount...
- California Laws: Revenue and Taxation Code Section 2190.2
Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2...
- California Laws: Revenue and Taxation Code Section 2191.3
(a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any...
- California Laws: Revenue and Taxation Code Section 2191.4
From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes...
- California Laws: Revenue and Taxation Code Section 2191.5
Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of...
- California Laws: Revenue and Taxation Code Section 2191.6
Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged...
- California Laws: Revenue and Taxation Code Section 2192
Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for...
- California Laws: Revenue and Taxation Code Section 2192.1
Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien...
- California Laws: Revenue and Taxation Code Section 2192.2
Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2...
- California Laws: Revenue and Taxation Code Section 2193
Every lien created by this division has the effect of an execution duly levied against the property subject to the lien. ...
- California Laws: Revenue and Taxation Code Section 2194
(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:...
- California Laws: Revenue and Taxation Code Section 2195
Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is...
- California Laws: Revenue and Taxation Code Section 2196
(a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property...
