{"code":"GOV","codeName":"Government Code","section":"43002","citation":"Gov. Code, § 43002","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]","url":"https://blackletter.si/government-code/title-4"},{"name":"DIVISION 4. FINANCIAL PROVISIONS [43000. - 43904.]","url":"https://blackletter.si/government-code/title-4/division-4"},{"name":"CHAPTER 1. Property Tax Assessment, Levy,and Collection [43000. - 43122.]","url":"https://blackletter.si/government-code/title-4/division-4/chapter-1"},{"name":"ARTICLE 1. General [43000. - 43073.]","url":"https://blackletter.si/government-code/title-4/division-4/chapter-1/article-1"}],"history":"Amended by Stats. 2003, Ch. 296, Sec. 12.1.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Tax liens attach as of 12:01 a.m. on the first day of January of each year.</p>","text":"Tax liens attach as of 12:01 a.m. on the first day of January of each year.","otherVersions":[],"url":"https://blackletter.si/government-code/general-43002","source":"California Legislative Information bulk export (pubinfo)"}