California Revenue and Taxation Code 3102 – The clerk of the court immediately upon the filing of the certificate …
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The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the county against the assessee in the amount of the tax, penalty, and interest set forth in the certificate. The clerk of the court may file the judgment in a looseleaf book entitled “County Unsecured Property Tax Judgments.”
(Amended by Stats. 2001, Ch. 121, Sec. 4. Effective January 1, 2002.)
Terms Used In California Revenue and Taxation Code 3102
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- County: includes city and county. See California Revenue and Taxation Code 15