SECTIONS 11491-11496 - California Statutes

REVENUE AND TAXATION CODE

SECTION 11491-11496

11491. The tax, together with the interest and penalties thereon,
constitutes a lien upon, and has the effect of an execution duly
levied against, all private cars and other personal property,
belonging to or owned by the person against whom the tax is levied,
and a lien upon all real property of said person as provided in
Section 11495.

11492. The lien upon personal property created by this part
attaches as of 12:01 a.m. on the first day of January of each year
with respect to taxes, together with the interest and penalties
thereon, to be levied during the year.

11493. The lien upon personal property shall not be removed until
the tax, interest, and penalties are paid, or the property subject to
the lien is sold in payment of the tax, interest, and penalties.

11494. The lien upon personal property is paramount to all private
liens or encumbrances of whatever character, and to the rights of any
conditional vendor or other holder of the legal title, in or to any
private car assessed under this part.

11495. If any amount required to be paid to the state under this
part is not paid when due, the board may within four years after the
amount is due file for record in the office of any county recorder a
certificate specifying the amount, interest, and penalty due, the
name and address as it appears on the records of the board of the
person liable for the same, and the fact that the board has complied
with all provisions of this part in the determination of the amount
required to be paid. From the time of the filing for record, the
amount required to be paid together with interest and penalty
constitutes a lien upon all real property in the county owned by the
person or afterwards and before the lien expires acquired by him. The
lien has the force, effect, and priority of a judgment lien and
shall continue for 10 years from the time of the filing of the
certificate unless sooner released or otherwise discharged. The lien
may, within 10 years from the date of the filing of the certificate
or within 10 years from the date of the last extension of the lien in
the manner herein provided, be extended by filing for record a new
certificate in the office of the county recorder of any county and
from the time of such filing the lien shall be extended to the real
property in such county for 10 years unless sooner released or
otherwise discharged.

11496. The board may at any time release all or any portion of the
property subject to any lien provided for in this part from the lien
or subordinate the lien to other liens and encumbrances if it
determines that the amount, interest, and penalties are sufficiently
secured by a lien on other property or that the release or
subordination of the lien will not jeopardize the collection of the
amount, interest, and penalties.