CA Rev & Tax Code Section 3101


If any unsecured tax, interest, or penalty imposed under this part is not paid by the last day of the month succeeding the delinquency date, the official collecting taxes on the unsecured roll may file, no sooner than 10 days after the mailing of the notice required in subdivision (b), in the office of the clerk of the court, without fee, a certificate specifying as follows:

(a)

The fact that a notice of intent to file the certificate had been sent, by registered mail, to the assessee, at his or her last known address, not less than 10 days prior to the date of the certificate.

(b)

The fact that the notice required in subdivision (a) set forth the following information:

(1)

The name of the assessee.

(2)

The description of the property assessed.

(3)

The assessed value of the property.

(4)

The fact that judgment will be sought in the amount of the tax, penalty, and interest that is unpaid at the time of the filing of the certificate.

(5)

The fact that, upon the issuance and recordation of that judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge.

(6)

The fact that a recording fee in the amount set forth in Section 27361.3 of the Government Code will be required to be paid for the purpose of the recordation of any satisfaction of the judgment lien.

(c)

The name of the assessee.

(d)

The amount for which judgment is to be entered.

(e)

The fact that the county has complied with all provisions of this part in the computation and the levy of the tax, penalty, and interest.

(f)

The fact that a request is therein made for the issuance and entry of judgment against the assessee.
Last Updated

Aug. 19, 2023

§ 3101’s source at ca​.gov