Statute · California Water Code
Cal. Water Code § 31805 — [ARTICLE 5. Collections Generally]
Cal. Water Code § 31805
- Type
- Statute
- Source
- California Water Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Water Code § 31805 — [ARTICLE 5. Collections Generally] is in force in the current edition of the Code, and nothing recorded condemns it.
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.