§ 103332 Tax Lien Enforcement

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

Key Takeaways

•Unpaid taxes become a claim (lien) on the property they’re for.
•The government can collect those taxes using the same rules it uses for county tax liens.
•All other laws that apply to county tax liens also apply here, as far as they fit.

Example

A homeowner doesn't pay a special school tax on their house.

The tax becomes a claim on the house, and the county can use the same steps it uses for regular tax claims—like putting a lien on the house or eventually selling it—to collect the money.

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. 502.)

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

Key Takeaways

•Unpaid taxes become a claim (lien) on the property they’re for.
•The government can collect those taxes using the same rules it uses for county tax liens.
•All other laws that apply to county tax liens also apply here, as far as they fit.

Example

A homeowner doesn't pay a special school tax on their house.

The tax becomes a claim on the house, and the county can use the same steps it uses for regular tax claims—like putting a lien on the house or eventually selling it—to collect the money.

Key Takeaways

Example

Key Terms

References

§ 103332 Tax Lien Enforcement

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References