SECTIONS 1815-1818 - California Statutes

UNEMPLOYMENT INSURANCE CODE

SECTION 1815-1818

1815. If any employing unit is delinquent in the payment of any
contributions, penalties or interest provided for in this division,
the director may, not later than 10 years after the payment became
delinquent or within 10 years after the last entry of a judgment
under this article or within 10 years after the last recording or
filing of a notice of state tax lien under Section 7171 of the
Government Code, file in the office of the Clerk of the Superior
Court of Sacramento County, or with the clerk of the superior court
of the county in which the employer has its principal place of
business, a certificate specifying the amount of the contributions,
interest and penalty due and the name and last known address of the
employer liable therefor. The certificate shall also contain a
statement that the director has complied with all the provisions of
this division in relation to the computation and levy of the
contributions, interest and penalty, and a request that judgment be
entered against the employer in the amount set forth in the
certificate. The clerk immediately upon the filing of the certificate
shall enter a judgment for the State of California against the
employer in the amount set forth in the certificate. Such judgment
may be filed by the clerk in a looseleaf book entitled "Unemployment
Contributions Judgments."

1816. An abstract of a judgment secured pursuant to this article or
a copy thereof may be recorded with the county recorder of any
county and from the time of the recording, the amount of the judgment
shall constitute a lien upon all the real property of the employer
in that county, owned or acquired by him during the life of the lien.
The lien shall have the force, effect and priority of a judgment
lien and shall continue for 10 years after the last entry of a
judgment under this article unless sooner released or otherwise
discharged. The lien may, within 10 years after the last entry of a
judgment under this article or within 10 years from the date of the
last extension of the lien, be extended by recording a new abstract
in the office of the county recorder of any county and from the time
of such recording, the lien shall be extended to all the real
property in such county for 10 years unless sooner released or
otherwise discharged. Execution shall issue upon such a judgment upon
request of the director 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. In all proceedings under
this section the director or his authorized agents may act on behalf
of the state.

1817. (a) If the director determines that the amount of any
contributions, interest, and penalties are sufficiently secured by a
lien on other property or that the release or subordination of the
lien imposed under Section 1816 will not jeopardize the collection of
the amount of the contributions, interest, and penalties, the
director may at any time release all or any portion of the property
subject to the lien imposed by Section 1816 from the lien or may
subordinate the lien imposed by Section 1816 to other liens and
encumbrances.
(b) If the director finds that the liability represented by the
lien imposed under Section 1816, including any interest accrued
thereon, is legally unenforceable, the director may release the lien.
(c) A certificate by the director 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 such
property has been released or that the lien has been subordinated as
provided in the certificate.

1818. The right of the director to use the summary judgment
procedure contained in this article shall be in addition to any other
collection procedure contained in this division. No action taken by
the director shall be construed to be an election to pursue the
summary judgment procedure to the exclusion of any other collection
procedure in this division.