Cal. Code Regs. tit. 18 § 14301
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
A certified abstract of any order fixing tax may be recorded with the recorder of any county pursuant to Section 674, Code of Civil Procedure. Upon such recordation the tax becomes a lien upon all the real property in the county owned by the person liable for the tax, to the extent specified in Section 674 of said code.
NOTE: Additional reference: Section 14537.
NOTE: Reference: Section 14301, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14301