§ 12904 Tax Lien Enforcement Rules

Public Utilities Code·California

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Key Takeaways

•Taxes you owe on your property become a legal claim (lien) on that property.
•If you don’t pay, the government can collect the money the same way they collect county taxes.
•The rules for collecting county taxes also apply to these taxes.

Example

You own a house but don’t pay your property taxes.

The government can put a lien on your house, meaning they can take steps to sell it to get the money you owe, just like with county taxes.

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

Official Source

View on CA.gov

§ 12904 Tax Lien Enforcement Rules

All taxes levied under this division are a lien on the property on which they are levied. Unless the board has by ordinance otherwise provided, 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 division, so far as applicable. (Enacted by Stats. 1951, Ch. 764.)

Last verified: January 23, 2026

Key Terms

lien county taxes enforcement ordinance

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 12904.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References