2007 California Water Code (article 5. Collections Generally)

CA Codes (wat:31805)

31805.  All district taxes levied on real property and improvements
are a lien upon the same, which lien attaches as of noon on the first
day of March of the year in which the tax is levied, and all taxes
levied upon personal property are a lien upon the real property of
the owner of the personal property, which lien attaches as of noon on
the first day in March of the year in which the tax is levied.