A. Every tax due upon real property is a lien against the property assessed.

B. Every tax due upon improvements assessed to the same person to whom the land upon which they are located is assessed, is a lien upon the land and improvements, except when said land is exempt from taxation under the laws of the United States or the Constitution of the State, in which case said tax is a lien upon the improvements alone.

C. Every tax on improvements assessed to a person other than the assessee of the land on which they are located is a lien on the real property of the owner of such improvements; provided, that in order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such a lien must be indicated on the secured roll where any such parcel of real property is listed.

D. Said liens attach as of the first Monday in March of each year. (Prior code § 6.04.460)