Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2188 — Effect of Tax
Cal. Rev. & Tax. Code § 2188
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 2188 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.