California § 3003 - Where delinquent taxes or assessments, including those on personal property, are
Full text of California Public Contract Code - PCC § 3003 — Where delinquent taxes or assessments, including those on personal property, are, with citation guidance and answers to common questions.
§ 3003. Where delinquent taxes or assessments, including those on personal property, are
Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector or the board of supervisors, to secure the payment of the taxes or assessments, the county may, in any civil action, sue the taxpayer in its own name, including general partners of a partnership assessee, persons who have assumed the liability to pay the assessed taxes by contract or lease, or those persons who are the alter ego or successor in interest of a corporate assessee, for the recovery of the delinquent taxes or assessments, with penalties and costs. The county seat of the county in which the property was assessed shall be a proper place of trial.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 3003
What does Public Contract Code - PCC § 3003 cover?
Section 3003 ("Where delinquent taxes or assessments, including those on personal property, are") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 3003?
A common citation format is "Public Contract Code - PCC § 3003" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 3003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.