California Revenue and Taxation Code CHAPTER 6 - Unsecured Roll Summary Judgment

• Section 3101.
  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,...
• Section 3102.
  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...
• Section 3103.
  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...
• Section 3104.
  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...
• Section 3104.5.
  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...
• Section 3105.
  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...
• Section 3106.
  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...
• Section 3107.
  (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...

Last modified: October 22, 2018