CHAPTER 2. Effect of Tax

Chapter 2 enacted by Stats. 1939, Ch. 154.

§§ 2186–2196 · 36 sections

§ 2186 Every tax has the effect of a judgment against the person.
§ 2187 Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.
§ 2188 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.
§ 2188.1 Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the…
§ 2188.2 Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land…
§ 2188.3 Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately…
§ 2188.4 Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board of…
§ 2188.5 (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003…
§ 2188.6 (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil…
§ 2188.7 (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing…
§ 2188.8 (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the…
§ 2188.9 (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and…
§ 2188.10 (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed…
§ 2188.11 The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.
§ 2189 (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal…
§ 2189.1 Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those…
§ 2189.3 A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property, where the personal…
§ 2189.5 Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon…
§ 2189.6 Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the…
§ 2189.7 Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured…
§ 2189.8 Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating…
§ 2190 Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by…
§ 2190.1 If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount of the tax,…
§ 2190.2 Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a…
§ 2191.3 (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs: (1) There is a tax on any of the following: (A) A…
§ 2191.4 From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes a…
§ 2191.5 Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured…
§ 2191.6 Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and…
§ 2191.10 Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is…
§ 2192 Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the…
§ 2192.1 Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien on real property, have…
§ 2192.2 Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2 of Title 14 of Part 4 of…
§ 2193 Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.
§ 2194 (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur: (1) The…
§ 2195 Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be…
§ 2196 (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid…