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2380-2386 Delinquent Payment Enforcement: Satisfaction/Payment

2380. PAYMENT TO THE COURT
A writ of execution, issued by the court from which a judgment was obtained, must be returned to the court showing that the judgment has been satisfied. If no writ of execution was issued but the judgment has been satisfied by some method, an acknowledgment of satisfaction must be filed with the court; or the tax collector or the county's legal officer must acknowledge satisfaction of the judgment by endorsing the court's records (Code Civ. Proc. §697.640).

Whenever an abstract of judgment has been filed with any county recorder, an acknowledgment of satisfaction, whether by execution or by any other means, must be delivered to the judgment debtor not later than 30 days after the judgment has been satisfied in full. The satisfaction of judgment (acknowledgment) must identify the county (or counties) where the abstract was recorded and include the book and page of the official recordation. It should be accompanied by a statement advising the recording, at the expense of the judgment debtor, to release the judgment lien.

When judgment or order is issued against a defendant, he/she must pay immediately, according to terms and conditions prescribed by the judge. Immediately upon receipt of payment, the judgment creditor or his/her assignee must file with the court an acknowledgment of satisfaction of judgment.

Any judgment creditor or assignee who, after payment in full of the judgment and after written demand by the judgment debtor, fails without just cause and for a period of 15 days to execute and file such acknowledgment of satisfaction with the court, is liable to the judgment debtor or his/her grantees or heirs for all damages that may be sustained by reason of such failure (Code Civ. Proc. §116.860).

 

2381. PAYMENT TO THE COUNTY
The judgment is satisfied and the lien removed upon payment of:

1) The judgment amount;

2) The additional penalty imposed pursuant to Revenue and Taxation Code section 3104; plus,

3) A fee, as provided in Government Code section 27361.3, for the recordation of a satisfaction of judgment in each county where the judgment was recorded. This recording fee is transmitted to the county recorder with the discharge from the county judgment lien (Rev. & Tax. Code §3107).

NOTE: Some counties mail the release to the assessee for recording and payment of fees directly to the county recorder.

Form SCO 2-14 is recommended.

2382. ADDITIONAL PENALTY IMPOSED
Interest authorized or allowed on court judgments is not to be collected on an unsecured roll summary judgment (Rev. & Tax. Code §3104).

In lieu of interest, the additional penalty provided for in Revenue and Taxation Code section 2922(d) is computed and applied to the unpaid taxes (M-2202). Any bond premiums posted or other costs to enforce the judgment are an added charge (Rev. & Tax. Code §3104.5).

2383. IF TAXES CANCELED
The judgment is also satisfied and the lien removed when the tax is legally canceled by the board of supervisors and a discharge from the judgment is recorded in any county where such judgment was recorded. No recording fee is required in this instance (Rev. & Tax. Code §3107(b)).

2384. PARTIAL SATISFACTION
As a judgment creditor, the tax collector may file a partial satisfaction of a judgment as to specific property. The instrument should be recorded, with the appropriate fees, in the county recorder's office.

2385. SATISFACTION AND RELEASE OF CERTIFICATE OF LIEN
Except as provided in Revenue and Taxation Code section 2191.4, the lien resulting from recording the certificate pursuant to Revenue and Taxation Code section 2191.3 is discharged or removed in the following situations.

1) The lien is discharged/removed upon payment of the tax, including applicable penalty and interest and a recording fee, as provided in Government Code section 27361.3. The lien for taxes is removed upon recordation of a certificate of release or discharge of the lien with the recorder. The lien should be removed in each county in which the certificate was filed.

The recording fee should be collected by the tax collector and, together with the certificate of release or discharge of the lien, transmitted to the county recorder, who records the certificate. Recording fees vary from county to county, so the county recorder in each county involved should be contacted to determine the appropriate fee to be collected.

2) The lien is discharged/removed when the tax is legally canceled and a release of the certificate of lien is recorded in the office of the county recorder. A recording under this subdivision is made without fee (Rev. & Tax. Code §2191.6 and SCO 2-03).

No fee is charged for recording a release of certificate of lien if the original lien is recorded in error (Gov. Code §27361.3) or if the taxes have been legally canceled (Rev. & Tax. Code §2191.6(b)).

2386. REMOVAL OF INVALID LIEN
The tax collector may determine, upon presentation of evidence or by roll correction by the assessor, that a lien has been erroneously recorded against the assessee. In such case, the tax collector must send a document to the recorder stating the facts that indicate an erroneous filing. The document must be clearly labeled with the words, "Removal of Invalid Lien," and must be signed by either the tax collector or his/her deputy (Rev. & Tax. Code §2196). Form SCO 2-21 is recommended.

The recorder must mail notice of the removal of the lien, after it is recorded, to the owner of the property. If the recorder does not do this, the tax collector should send notice (Rev. & Tax. Code §2196).