BILL NUMBER: SB 1494	CHAPTERED  08/13/02

	CHAPTER  206
	FILED WITH SECRETARY OF STATE  AUGUST 13, 2002
	APPROVED BY GOVERNOR  AUGUST 12, 2002
	PASSED THE ASSEMBLY  JULY 3, 2002
	PASSED THE SENATE  MAY 8, 2002
	AMENDED IN SENATE  APRIL 1, 2002

INTRODUCED BY   Senator Ackerman

                        FEBRUARY 19, 2002

   An act to amend Section 2187 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1494, Ackerman.  Property tax:  liens.
   Under existing law, every tax on real property is a lien against
the property assessed.
   This bill would, in addition, provide that any penalties or
interest on real property is a lien on the property.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 2187 of the Revenue and Taxation Code is
amended to read:
   2187.  Every tax, penalty, or interest, including redemption
penalty or interest, on real property is a lien against the property
assessed.