San Francisco County Municipal Code § 6.18 Common Administrative Provisions

If any tax imposed pursuant to the Business and Tax Regulations Code is not paid by the last day of the month after the delinquency date, or after any jeopardy determination or deficiency determination of the Tax Collector becomes final pursuant to Sections 6.12-1 et seq. or 6.13-1 et seq., the Tax Collector may file, no sooner than 20 days after the mailing of the notice required in subsection (b), in the office of the Clerk of the Court, without fee, a certificate specifying as follows: (a) That a notice of intent to file the certificate has been sent, by certified mail, to the operator, taxpayer, or other person determined to be liable for the tax at the person’s last known address, not less than 20 days prior to the date of the certificate; (b) That the notice required in subsection (a) set forth the following information: (1) The name of the operator, taxpayer, or other person determined to be liable for the tax, (2) The description of the operator’s, taxpayer’s, or other person’s business or activity against which the tax has been assessed, (3) The location and/or address of the business or activity, (4) That judgment will be sought in the amount of the tax, penalty, and interest remaining unpaid at the time of the filing of the

certificate, and costs as permitted by law, (5) That, upon issuance and recordation of the judgment, additional interest will continue to accrue at the rate prescribed by the Enforcement of Judgments Law (Title 9 of Part 2 of the California Code of Civil Procedure), and that any bond premium posted or other costs to enforce the judgment shall be an added charge, and (6) That a recording fee in the amount set forth in Section 27361.3 of the California Government Code will be required to be paid for the purpose of the recordation of any release of the judgment lien; (c) The name of the operator, taxpayer, or other person determined to be liable for the tax; (d) The amount for which judgment is to be entered; (e) That the City has complied with all provisions of the Business and Tax Regulations Code in the computation and the levy of the tax, penalty, or interest; and (f) That a request is therein made for issuance and entry of judgment against the operator, taxpayer, or other person determined to be liable for the tax. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 5-13 , File No. 121064, App. 1/24/2013, Eff. 2/23/2013; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)

The Clerk of the Court, immediately upon the filing of the certificate shall enter a judgment for the City and County against the operator, taxpayer, or other person determined to be liable for the tax 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 loose-leaf book entitled “City and County Summary Tax Judgments.” (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

An abstract or copy of the judgment shall be recorded, without fee, in the Office of the Assessor-Recorder, and may be recorded in any other office in which such filing is permitted by law. The summary judgment shall be enforceable pursuant to the Enforcement of Judgments Law (Title 9 of Part 2 of the Code of Civil Procedure). (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)

(Added by Ord. 18-98, App. 1/16/98; repealed by Ord. 291-10, File No. 101099, App. 11/18/2010)

In addition to any penalty or fee imposed pursuant to the Business and Tax Regulations Code, a penalty equal to the costs incurred to enforce the judgment entered pursuant to Section 6.18-1 et seq., including reasonable attorneys' fees and costs, and the City's cost of salary and benefits for City staff to enforce the judgment, shall be imposed. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)

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 6.18-6, the lien may be extended by recording in the office of the Assessor-Recorder 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 Ord. 18-98, App. 1/16/98; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

Execution shall issue upon the judgment upon request of the Tax Collector in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed by law. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

(a) The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is filed with the Clerk of Court and recorded in the office of the Assessor-Recorder. In addition to the judgment amount, and any

additional penalty, interest, cost, or other amount authorized by the Business and Tax Regulations Code, the Tax Collector shall collect the recording fee in the amount required by Section 27361.3 of the California Government Code and shall transmit the amount of the recording fee to the Assessor-Recorder together with the documents for release or discharge. (b) The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the office of the Assessor-Recorder. A recording under this Subsection (b) shall be made without fee. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)