Chapter 10 — FINANCE TAXATION AND OTHER FISCAL MATTERS ,,Article XIX

SEC. 10.234. CREATION OF LIEN.

San Francisco Administrative Code · 2025 edition · ingested 2026-07-08 · San Francisco

Upon recordation of the confirmed report by the Board, the delinquent charges contained therein shall constitute a lien against the property.

The lien shall continue until the lien value and all interest, fees and penalties due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of ordinary municipal taxes shall be applicable to said lien, subject to two exceptions: (1) if any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of taxes would become delinquent, then the lien that would otherwise be imposed by this Section shall not attach to the real property and the costs of enforcement relating to the property shall be transferred to the unsecured

roll for collection; and (2) liens recorded pursuant to this Article shall only have the force, effect and priority of a judgment lien unless State law confers a different priority.

(Added by Ord. 29-89, App. 1/25/89; amended by Ord. 321-00, File No. 001916, App. 12/28/2000)

GoCodebook provides limited public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.