§ 40310 Tax Lien Enforcement

Public Utilities Code·California

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Key Takeaways

•If you don't pay your taxes, the government can put a claim on your property.
•The government can collect these taxes the same way they collect county taxes.
•The rules for collecting county taxes also apply to these taxes.

Example

If you own a house and don't pay your property taxes

The government can put a lien on your house, meaning they have a legal claim to it until you pay what you owe. They can use the same methods to collect this money as they would for county taxes.

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Official Source

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§ 40310 Tax Lien Enforcement

All taxes levied under this article 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 article so far as applicable. (Added by Stats. 1974, Ch. 508.)

Last verified: January 23, 2026

Key Terms

lien enforcement property claim collection

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 40310.

Key Takeaways

Example

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Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References