{"code":"RTC","codeName":"Revenue and Taxation Code","section":"117","citation":"Rev. & Tax. Code, § 117","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>“Lien date” is the time when taxes for any fiscal year become a lien on property.</p>","text":"“Lien date” is the time when taxes for any fiscal year become a lien on property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-117","source":"California Legislative Information bulk export (pubinfo)"}