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


Chapter 6. Unsecured Roll Summary Judgment*

* Chapter 6 was added by Stats. 1968, p. 1702, in effect November 13, 1968.

3101. Request for judgment. If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows:

(a) The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate.

(b) The fact that the notice required in subdivision (a) set forth the following information:

(1) The name of the assessee.

(2) The description of the property assessed.

(3) The assessed value of the property.

(4) The fact that judgment will be sought in the amount of the tax, penalty, and interest that is unpaid at the time of the filing of the certificate.

(5) The fact that, upon the issuance and recordation of that judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge.

(6) The fact that a recording fee in the amount set forth in Section 27361.3 of the Government Code will be required to be paid for the purpose of the recordation of any satisfaction of the judgment lien.

(c) The name of the assessee.

(d) The amount for which judgment is to be entered.

(e) The fact that the county has complied with all provisions of this part in the computation and the levy of the tax, penalty, and interest.

(f) The fact that a request is therein made for the issuance and entry of judgment against the assessee.

History.—Stats. 1972, p.1032, in effect March 7, 1973, substituted "recording fee of six dollars ($6)" for "fee or two dollars ($2)" in subparagraph (b)(6). Stats. 1978, Ch. 1126, in effect January 1, 1979, added the phrase "and that any bond premium posted or other costs to enforce the judgment shall be an added charge" in subdivision (b)(5). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the" for "said" after "to file" and added "or her" after "at his" in subdivision (a); substituted "that" for "such" after "recordation of" in subdivision (b)(5); and substituted "in the amount . . . Government Code" for "of six dollars ($6)" after "recording fee" in subdivision (b)(6). Stats. 1990, Ch. 126, in effect June 11, 1990, added "unsecured" after "If any" and substituted "tax collector" for "official collecting taxes on the unsecured roll" in the first paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "official collecting taxes on the unsecured roll" for "tax collector" after "date, the" in the first paragraph, substituted "and" for "or" after "penalty," and substituted "is" for "will remain" after "that" in paragraph (4) of subdivision (b), and substituted "satisfaction" for "release" after "any" in paragraph (6) of subdivision (b), and substituted "and" for "or" after "penalty," in subdivision (e). Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, substituted "clerk of the court" for "county clerk" after "in the office of the" in the first paragraph.

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3102. Entry of judgment. The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a loose-leaf book entitled "County Unsecured Property Tax Judgments."

History.—Stats. 2001, Ch. 121 (SB 1183), in effect January 1, 2002, substituted "clerk of the court" for "county clerk" after "The" throughout the section.

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.

3104. Penalty in lieu of interest. Notwithstanding any other provisions of law relating to interest authorized or allowed as a result of any judgment duly entered, the additional penalty provided for in this division shall be imposed in lieu of any such judgment interest.

3104.5. Additional penalty. In addition to any penalty or fee imposed pursuant to this part, a penalty equal to the amount of any bond premium posted, or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed.

History.—Added by Stats. 1978, Ch. 1126, in effect January 1, 1979.

3105. Limitation period; extension. Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section, the lien may be extended by recording in the office of the county recorder of the county an abstract or copy of the judgment. From the time of the recording the lien extends to the property for 10 years unless sooner released or otherwise discharged.

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3106. Execution. Execution shall issue upon the judgment upon request of the official collecting taxes on the unsecured roll in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure.

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).

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