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HomePublic Utilities CodeDiv. 10Pt. 1Ch. 6Art. 8§ 25903 Tax Lien Enforcement Rules

§ 25903 Tax Lien Enforcement Rules

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 25903 Tax Lien Enforcement Rules

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 can take it if you don't pay your taxes. They'll use the same rules as they do for county taxes.

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

Official Source
View on CA.gov

§ 25903 Tax Lien Enforcement Rules

All taxes levied under this part 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 part, so far as applicable. (Amended by Stats. 1973, Ch. 78.)

Last verified: January 23, 2026

Key Terms

liencounty taxesenforcementordinance

Related Statutes

  • § 12904 Tax Lien Enforcement Rules
  • § 90552 Tax Lien Enforcement
  • § 98289.3 Tax Lien Enforcement Rules
  • § 103332 Tax Lien Enforcement
  • § 12811.1 Property Owner Lien Responsibility

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 25903.
View Official Source