Revenue and Taxation Code § 2192
CHAPTER 2. Effect of Tax
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 taxes are levied.
CHAPTER 2. Effect of Tax
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 taxes are levied.