43002. Tax liens attach as of 12:01 a.m. on the first day of January of each year.(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)
California Legal Code
43002. Tax liens attach as of 12:01 a.m. on the first day of January of each year.(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)