Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2191.3

2191.3. Recording certificate of delinquency on certain types of property. (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs:

(1) There is a tax on any of the following:

(A) Possessory interest secured only by a lien on that taxed possessory interest.

(B) Goods in transit, not secured by any lien on real property.

(C) Improvements that have been assessed pursuant to Section 2188.2.

(D) Off-roll taxes on escape assessments where the error was not the fault of the assessee and the escape taxes are being paid pursuant to Section 4837.5.

(E) Unsecured property not secured by a lien on any real property, and where the tax has become delinquent or where there are prior unpaid and delinquent taxes with respect to that same property.

(2) A tax has been entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or transferred to the unsecured roll pursuant to any provision of law.

(b) A filing for record without fee in the office of the county recorder of any county of a certificate specifying the amount due, the name, the last four digits of his or her federal social security number, if known, and last known address of the assessee liable for the amount, and compliance with all provisions of this division with respect to the computation and levy of the tax if compliance has in fact occurred. The procedure authorized by this section is cumulative to the procedure provided by Sections 2951 and 3003. The county recorder shall, within 30 days after a filing as described in this subdivision with respect to delinquent taxes on unsecured property, send a notice of the filing to the assessee at the assessee's last known address. The notice shall contain the information contained in the filing, and shall prominently display on its face the following heading:

"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH RESPECT TO UNSECURED PROPERTY"

History.—Added by Stats. 1961, p. 1485, in effect September 15, 1961. Stats. 1967. p. 2794, in effect November 8, 1967, broadened the application of the recording procedure to the items set forth. Stats. 1976, Ch. 156, p. 252, in effect January 1, 1977, relettered former subsections (a), (b), (c), and (d) as subsections (a)(1) through (a)(4), respectively; added "or where a tax has been:" and subsections (b)(1) and (b)(2) after subsection (a)(4); and substituted "The tax collector " for "The tax collector or assessor collecting the tax on such possessory interests, goods in transit, such improvements or unsecured property", and deleted "possessory interest tax, goods in transit tax, such tax on improvements or unsecured property" after "respective" in the first sentence. Stats. 1977, Ch. 579, in effect January 1, 1978 substituted "or" for "of" between "531.2" and "4836.5" in paragraph (1), subdivision (b). Stats. 1979, Ch. 813, in effect January 1, 1980, operative July 1, 1980, added ", federal social security number, if known," after "name" in the first sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, added "482" before "531.2" in subsection (1) of, substituted "any provision f law" for "Section 4831 of this code" at the beginning of subsection (2) of, deleted "of the respective tax due, interest and penalties" after the first "amount" in, and substituted "2951" for "2914" after "Sections" at the end of subsection (2) of subdivision (b). Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "that" for "such" after "lien on" in subsection (a)(1), deleted "the provisions of" after "pursuant to" in subsection (a)(3), added new subsection (a)(4), renumbered former subsection (a)(4) as (a)(5), added a comma after "531.2" and deleted "of this code" after "4863.5" in subsection (b)(1), and substituted "applicable" for "such be the fact" after "fact, if" in the first sentence of subsection (b)(2). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "Where there is a tax on:" before "(a)(1)"; added "The tax collector . . . following occurs:" after "(a)"; substituted "There is a tax on a" for "A" after "(1)", deleted the former paragraph numbers "(2)", "(3)", "(4)", and "(5)", deleted "or on" after "lien on real property," and after "Section 2188.2," and deleted "; or where a tax has been:" after "delinquent" in paragraph (1) of subdivision (a); deleted former paragraph (1) of subdivision (b) which stated "Entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or"; substituted "A tax has been entered on" for "Transferred to" after "(2)", added "pursuant to Section 482 . . . unsecured roll" after "the unsecured roll" and substituted a period for a semi-colon after "provision of law" in paragraph (2) of subdivision (a); established the former second and third sentences of paragraph (2) of subdivision (a) as subdivision (b) and substituted "A filing" for "The tax collector may file" after (b), added "of" after "recorder of any county", substituted "compliance with" for "the fact, if applicable, that" after "and", substituted "with respect to" for "in" after "division", and substituted "if compliance has in fact occurred" for "have been complied with" after "tax" in the first sentence of subdivision (b). Stats. 1992, Ch. 427, in effect January 1, 1993, added "any of the following:" after "There is a tax on" in paragraph (1) of subdivision (a), and separated the taxable conditions by adding the letter designations "(A)", "(B)", "(C)", "(D)", "(E)", and "(F)" therein. Stats. 1993, Ch. 387, in effect January 1, 1994, added the third and fourth sentences to subdivision (b). Stats. 1994, Ch. 705, in effect January 1, 1995, added "or where . . . property" after "delinquent" in subparagraph (E) and deleted former subparagraph (F) of paragraph (1) of subdivision (a) which provided, "Unsecured property not secured by a lien on any real property, and the tax has become delinquent." Stats. 2007, Ch. 189 (SB 644), in effect January 1, 2008, added "the last four digits of his or her" after "the name," in the first sentence of subdivision (b).