SECTIONS 38521-38525 - California Statutes

REVENUE AND TAXATION CODE

SECTION 38521-38525

38521. If any amount required to be paid to the state under this
part is not paid when due, the board may within three years after the
amount is due file in the office of the County Clerk of Sacramento
County, or any county, a certificate specifying the amount required
to be paid, interest and penalty due, the name and address as it
appears on the records of the board of the person liable, the
compliance of the board with this part in relation to the
determination of the amount required to be paid, and a request that
judgment be entered against the person in the amount required to be
paid, together with interest and penalty as set forth in the
certificate.

38522. The county clerk immediately upon the filing of the
certificate shall enter a judgment for the people of the State of
California against the person in the amount required to be paid,
together with interest and penalty as set forth in this certificate.
The county clerk may file the judgment in a looseleaf book entitled,
"Special Judgments for State Timber Yield Tax."

38523. An abstract of the judgment or a copy may be filed for
record with the county recorder of any county. From the time of the
filing the amount required to be paid together with interest and
penalty set forth constitutes a lien upon all the real property in
the county owned by the person liable or afterward 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
date of the judgment so entered by the county clerk unless sooner
released or otherwise discharged. The lien may within 10 years from
the date of the judgment 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 in the office of the county recorder of any county
an abstract or copy of the judgment 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.

38524. Execution shall issue upon the judgment upon request of the
board 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.

38525. (a) If the board determines that the amount of tax,
interest, and penalties are sufficiently secured by a lien or other
property or that the release or subordination of the lien imposed
under this article will not jeopardize the collection of the amount
of the tax, interest, and penalties, the board may at any time
release all or any portion of the property subject to the lien from
the lien or may subordinate the lien to other liens and encumbrances.
(b) If the board finds that the liability represented by the lien
imposed under this article, including any interest accrued thereon,
is legally unenforceable, the board may release the lien.
(c) A certificate by the board to the effect that any property has
been released from a lien or that the lien has been subordinated to
other liens and encumbrances is conclusive evidence that the property
has been released or that the lien has been subordinated as provided
in the certificate.