§ 1.20.120. Lien—Effect and collection.

A.

If so ordered by the board, upon the recordation of the notice of lien, the amount claimed, or portion thereof as determined by the board, shall constitute a special assessment upon the described property, pursuant to Section 25845 of the Government Code. The enforcement officer shall deliver the notice of lien to the county treasurer/tax collector who shall enter the amount of the lien on the assessment roll as a special assessment. Thereafter, the amount set forth shall be collected at the same time and in the same manner as ordinary county taxes, and shall be subject to the same penalties and same procedures for foreclosure and sale in case of delinquency as provided for ordinary county taxes. Such lien shall be at a parity with the liens of state and county taxes.

B.

In the alternative, after recordation, such lien for any amount not specially assessed shall have the same effect as the recording of an Abstract of Money Judgment under Article 2 (commencing with Section 697.310) of Chapter 2 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. The lien created has the same priority as a judgment lien on real property and continues in effect until released. Upon order of the board, or any county officer authorized by the board to act on its behalf, the lien may be released or subordinated in the same manner as judgment lien on real property. The lien may be foreclosed by judicial or other sale in the manner and means provided by law.

(Ord. 1211 § 1 (part), 2002)

(Ord. No. 1355, § 7, 3-1-2011)

Editor's note

Ord. No. 1355, § 7, adopted March 1, 2011, amended § 1.20.120 title to read as herein set out. Former § 1.20.120 title pertained to Lien—Effect.