Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 6. Unsecured Roll Summary Judgment

Section 3107

3107. Satisfaction of judgment. (a) The judgment is satisfied and the lien removed when, but not before, the satisfaction of the judgment is recorded in the office of the county recorder. In addition to the judgment amount, and any additional penalty authorized by this part, the tax collector may collect the recording fee in the amount required by Section 27361.3 of the Government Code and transmit the amount of that fee to the county recorder together with the documents for release or discharge.

(b) The judgment is also satisfied and the lien removed when, but not before the tax is legally canceled and a satisfaction of judgment lien is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee.

History.—Stats. 1972, p. 1033, in effect March 7, 1973, substituted "six dollars ($6)" for "two dollars ($2)" in subdivision (a). Stats. 1976, Ch. 156, p. 253, in effect January 1, 1977, reworded subdivision (a). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "in the amount . . . Government Code" for "of six dollars ($6)" after "recording fee" and added "shall" after the second "and" in the second sentence of subdivision (a). Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "satisfaction of" for "certificate of release or discharge from" after "before, the" and deleted "lien" after "the judgment" in the first sentence of subdivision (a); substituted "may" for "shall" after "tax collector", deleted "shall" after "Code and" and substituted "the amount of that fee" for "it" after "transmit" in the second sentence of subdivision (a); and substituted "satisfaction of" for "release or discharge from the" after "cancelled and a" in the first sentence of subdivision (b).