Cal. RTC § 2191.5
This is the official text of Cal. RTC § 2191.5, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
Status: in_force · Read it on the official government site
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