Section 2188.

Cal. Revenue and Taxation Code - RTC § 2188.
in effect
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Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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