Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 117 — Construction
Cal. Rev. & Tax. Code § 117
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Lien date” is the time when taxes for any fiscal year become a lien on property.
Citator
Cal. Rev. & Tax. Code § 117 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“Lien date” is the time when taxes for any fiscal year become a lien on property.