California State Controller's Office : 2040 General Overview: Bankruptcy

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County Tax Collectors' Reference Manual (2012)

Chapter 2000 Unsecured Tax Collections

2040 General Overview: Bankruptcy

2040. GENERAL APPLICATION

Various provisions in the United States Bankruptcy Reform Act of 2005 (P.L. 109-8) affect the rights of a county in claiming taxes. See Bankruptcy, Chapter 11000 of this manual.

Upon learning that an unsecured assessee is legally in bankruptcy, the tax collector should make no further efforts to enforce collection of the county's lien until the bankruptcy court has released the "automatic stay."

County counsel should be consulted for guidance concerning bankruptcy cases.