§ 102343 Tax Lien Enforcement

Public Utilities Code·California

AI SummaryVerified

This law says any tax you owe becomes a claim on the property it’s for, and the government can collect it the same way it does for regular county taxes.

Key Takeaways

•Taxes become a lien (a claim) on the property they’re for.
•The government can collect those taxes using the same process it uses for county tax liens.
•All the rules that apply to county tax liens also apply to these taxes.

Example

You own a piece of land and owe a special state tax on it.

Because of this law, the state can put a claim on your land and use the same steps it uses for county tax claims—like putting a lien or even selling the land—to get the money you owe.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 102343 Tax Lien Enforcement

All taxes levied under this part are a lien on the property on which they are levied. The enforcement of the collection of such taxes shall be in the same manner and by the same means provided by law for the enforcement of liens for county taxes, all the provisions of law relating to the enforcement of the latter being made a part of this part so far as applicable. (Added by Stats. 1971, Ch. 1374.)

Last verified: January 11, 2026

Key Terms

lien county taxes enforcement

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 102343.

Key Takeaways

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Related Statutes

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Key Takeaways

Example

Key Terms

Related Statutes

References