DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 6. Unsecured Roll Summary Judgment 3101-3107
§ 3102
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.)
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