{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2188","citation":"Rev. & Tax. Code, § 2188","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 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 2. Effect of Tax [2186. - 2196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-2"}],"history":"Amended by Stats. 1947, Ch. 782.","effective":null,"html":"<p>Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.</p>","text":"Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-2188","source":"California Legislative Information bulk export (pubinfo)"}