California Revenue and Taxation Code 2194 – (a) Except as otherwise provided in this chapter, the judgment …
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(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.
Terms Used In California Revenue and Taxation Code 2194
- Lien: A claim against real or personal property in satisfaction of a debt.
(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.
(Amended by Stats. 1995, Ch. 189, Sec. 1. Effective July 24, 1995.)