Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2191.5 — Effect of Tax
Cal. Rev. & Tax. Code § 2191.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set…
Citator
Cal. Rev. & Tax. Code § 2191.5 — Effect of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.