Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 6. Unsecured Roll Summary Judgment

Section 3103

3103. Recordation; lien; effect. An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded, without fee, in the office of the county recorder of any county. From the time of the recording, the amount of the tax, penalty, and interest set forth constitutes a lien upon all property of the assessee in the county, owned by him or her or afterward, and before the lien expires, acquired by him or her. The lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged. The lien imposed by this section shall not be valid insofar as personal property is concerned as against a purchaser for value without actual knowledge of the lien.

History.—Stats. 1991, Ch. 532, in effect January 1, 1992, added "with respect to unsecured taxes" after "judgment" in the first sentence and added "or her" after "him" twice in the second sentence.