State statute
SCO — In accordance with the provisions of Revenue and Taxation Code sections 2191.3 and 2191.4, I, the undersigned… (sco2-02)
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
SCO sample sco2-02.pdf¶
Page 1¶
(TAX COLLECTOR’S LETTERHEAD) CERTIFICATE OF LIEN FOR UNSECURED PROPERTY TAXES
In accordance with the provisions of Revenue and Taxation Code sections 2191.3 and 2191.4, I, the undersigned Tax Collector of (county) County, State of California, hereby certifies that unsecured property taxes for the fiscal year _____ - ____ in the amount shown herein have been duly assessed, computed, and levied against the following assessee(s):
Name Last 4 Digits of SSN
Last Known Address
Amount of unsecured taxes due: $(amount) Certificate number: ____________________________
At the time of the filing of this certificate of lien, the total amount of unpaid taxes and penalties required to be paid by the person(s) named constitutes a lien upon -all personal and real property now owned by said person(s) or subsequently acquired before the date on which this lien expires.
This lien has the force, effect, and priority of a judgment lien for the period of ten years from the time of the recordation of this instrument, unless sooner released or otherwise discharged.
Signature (county) County Tax Collector State of California
Executed at (time), (county) County this (day) day of (month), (year).
(Acknowledgment is not required, pursuant to Government Code section 27282.)
(SCO 2-02) (2016)