Section 43001 Of Article 1. General From California Government Code >> Division 4. >> Title 4. >> Chapter 1. >> Article 1.

. Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner's real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.