Statute · California Water Code

Cal. Water Code § 31822 — [ARTICLE 6. Collection by the Assessor]

Cal. Water Code § 31822

Type
Statute
Source
California Water Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If the assessee owns taxable real property in fee in the district, the taxes due upon the possession of, claim to, or right to the possession of land are respectively a lien upon that real property, which lien attaches as of the first day of March in each year. The taxes need not be collected by…

Citator

Cal. Water Code § 31822 — [ARTICLE 6. Collection by the Assessor] is in force in the current edition of the Code, and nothing recorded condemns it.

If the assessee owns taxable real property in fee in the district, the taxes due upon the possession of, claim to, or right to the possession of land are respectively a lien upon that real property, which lien attaches as of the first day of March in each year. The taxes need not be collected by the assessor if in his opinion the taxable real property is sufficient to secure the payment of the taxes.