Legislation
SECTION 902
Lien date
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 1
§ 902. Lien date. The amount of all taxes, special ad valorem levies
and special assessments levied upon any parcel of real property by the
board of supervisors shall, except as otherwise expressly provided by
law, be and become a lien thereon as of the first day of January of the
fiscal year for which levied and shall remain a lien until paid.
and special assessments levied upon any parcel of real property by the
board of supervisors shall, except as otherwise expressly provided by
law, be and become a lien thereon as of the first day of January of the
fiscal year for which levied and shall remain a lien until paid.