California Revenue and Taxation Code Section 2191.3
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California Laws > Revenue and Taxation Code > California Revenue and Taxation Code Section 2191.3
2191.3. (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) A possessory interest secured only by a lien on that taxed
(B) Goods in transit, not secured by any lien on real property.
(C) Improvements that have been assessed pursuant to Section
(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
"THIS IS TO NOTIFY YOU THAT A TAX LIEN HAS BEEN FILED WITH
RESPECT TO UNSECURED PROPERTY"
Last modified: February 22, 2013