{"code":"GOV","codeName":"Government Code","section":"43062","citation":"Gov. Code, § 43062","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":"Added by Stats. 1949, Ch. 79.","effective":null,"html":"<p>Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.</p>","text":"Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.","otherVersions":[],"url":"https://blackletter.si/government-code/general-43062","source":"California Legislative Information bulk export (pubinfo)"}