{"code":"PRC","codeName":"Public Resources Code","section":"13160","citation":"Pub. Resources Code, § 13160","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. RESORT IMPROVEMENT DISTRICTS [13000. - 13233.]","url":"https://blackletter.si/public-resources-code/division-11"},{"name":"CHAPTER 9. Taxation [13160. - 13163.]","url":"https://blackletter.si/public-resources-code/division-11/chapter-9"}],"history":"Added by Stats. 1961, Ch. 2069.","effective":null,"html":"<p>The lien for taxes for the first fiscal year after the district is formed shall attach on the first Monday in March or on the date the district is created, whichever is later.</p>","text":"The lien for taxes for the first fiscal year after the district is formed shall attach on the first Monday in March or on the date the district is created, whichever is later.","otherVersions":[],"url":"https://blackletter.si/public-resources-code/taxation-13160","source":"California Legislative Information bulk export (pubinfo)"}