§ 14301. Recordation of Abstract of Order Fixing Tax.

Source: https://govt.westlaw.com/calregs/Document/IE87CC3034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A certified abstract of any order fixing tax may be recorded with the recorder of any county pursuant to Section 674, Code of Civil Procedure. Upon such recordation the tax becomes a lien upon all the real property in the county owned by the person liable for the tax, to the extent specified in Section 674 of said code.

Note: Additional reference: Section 14537.

Note: Reference: Section 14301, Revenue and Taxation Code.