Any state agency, upon recording a state tax lien against real property, shall mail written notice of the recordation to the tax debtor, unless previous correspondence mailed to the address of record was returned undelivered with no forwarding address. Failure to notify the tax debtor shall not affect the constructive notice otherwise imparted by recordation, nor shall it affect the force, effect, or priority otherwise accorded such tax lien.
Cal. Civ. Code § 2885
Creation of Liens
Applied in 1 court decision — leading case Carpenters Health & Welfare Trust Fund v. Shafer (1983)
Most recently applied in Carpenters Health & Welfare Trust Fund v. Shafer (August 1983)
Amended by Stats. 1983, Ch. 643, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.