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2360-2364 Delinquent Payment Enforcement: Summary Judgement – Processing

 

2360. ENTRY OF JUDGMENT
Immediately after the filing of the certificate, the county clerk enters a judgment for the county against the assessee for the total amount specified (Rev. & Tax. Code §3102).

See form SCO 2-12.

2361. FILING OF JUDGMENT BY COUNTY CLERK
The county clerk may file the judgment in a loose-leaf book entitled, "County Unsecured Property Tax Judgments" (Rev. & Tax. Code §3102).

2362. RECORDING OF JUDGMENT
An abstract or a copy of the judgment with respect to unsecured taxes shall be recorded (without fee) in the office of the recorder of any county (Rev. & Tax. Code §3103).

Form SCO 2-13 is recommended.

2363. PERIOD OF LIEN
The lien continues for a period of ten years from the date of recording unless, released or otherwise discharged before then (Rev. & Tax. Code §3103) and (M-2383). Prior to the expiration of the first period of the judgment lien, the abstract or copy of the judgment may be re-recorded. Doing this extends the judgment lien for an additional ten years. A subsequent ten-year extension may be obtained in like manner unless the lien is released or otherwise discharged sooner (Rev. & Tax. Code §3105).

2364. EXECUTION ON JUDGMENT - PURPOSE AND EFFECT
After a judgment has been recorded, execution on the judgment can be commenced through a writ of execution, writ of possession, writ of sale, or application for earnings withholding order. This is the enforcement area of the judgment, which allows active pursuit of assets to satisfy the judgment. The application request is made to the clerk of the court where the judgment was obtained, and the signed writ is effective for a six-month period.