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Business Taxes Law Guide—Revision 2025
Timberland
Government Code
Title 5. Local Agencies
Division 1. Cities and Counties
Part 1. Powers and Duties Common to Cities and Counties
Chapter 6.7. Timberland
Article 5. Removal from Zone
Section 51146
51146. Fee indicated in assessment roll; lien against parcel. A fee imposed under this article shall be indicated on the assessment roll and when so indicated shall become a lien against the parcel of land in the same manner as county general taxes.
History—Added by Stats. 1976, Ch. 176.