All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first day in March of the year in which the tax is levied.
Alternative Tax ProcedureCollections Generally
Section § 31805
This law states that when district taxes are applied to real estate or improvements, those taxes become a lien on the property starting at noon on March 1st of the year they are levied. Additionally, taxes on personal property also become a lien on the owner's real estate starting at the same time and date.
district taxes real property property lien
