California · Revenue and Taxation Code - RTC
RTC §2192: Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.
What this law says, in plain English
Tax liens attach annually starting at 12:01 a.m., unless a specific exception applies.
Read the full statutory text
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.
Verify at the official source: California legislative text
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