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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 6. Unsecured Roll Summary Judgment 3101-3107

§ 3105

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided for in this section, the lien may be extended by recording in the office of the county recorder of the county an abstract or copy of the judgment. From the time of the recording the lien extends to the property for 10 years unless sooner released or otherwise discharged.

(Added by Stats. 1968, Ch. 911.)

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California Revenue and Taxation Code

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