Effect of Tax
Applied in 1 court decision — leading case 66 Cal. App. 4th 586 - Issac v. City of Los Angeles (1998)
Most recently applied in 66 Cal. App. 4th 586 - Issac v. City of Los Angeles (September 1998)
Amended by Stats. 1995, Ch. 189, Sec. 1
(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.