§ 103348 Tax Lien Enforcement

This law says any tax you owe under this article becomes a legal claim on the property it’s for, and the government can collect it the same way it does for regular county taxes.

Key Takeaways

•Taxes under this article become a lien (a legal claim) on the property they’re for.
•The government can collect these taxes using the same rules it uses for county tax liens.
•All other laws that apply to county tax lien enforcement also apply here.

Example

You own a house and owe a special school tax. The government can put a claim on your house and, if you don’t pay, they can sell it just like they would for regular county tax debts.

Because the tax is a lien, the government treats it like any other county tax lien and can use the same steps—like filing paperwork and possibly foreclosing—to get the money.

All taxes levied under this article are a lien on the property on which they are levied. The enforcement of the collection of such taxes shall be in the same manner and by the same means provided by law for the enforcement of liens for county taxes, all the provisions of law relating to the enforcement of the latter being made a part of this article so far as applicable. (Added by Stats. 1974, Ch. 502.)

This law says any tax you owe under this article becomes a legal claim on the property it’s for, and the government can collect it the same way it does for regular county taxes.

Key Takeaways

•Taxes under this article become a lien (a legal claim) on the property they’re for.
•The government can collect these taxes using the same rules it uses for county tax liens.
•All other laws that apply to county tax lien enforcement also apply here.

Example

You own a house and owe a special school tax. The government can put a claim on your house and, if you don’t pay, they can sell it just like they would for regular county tax debts.

Because the tax is a lien, the government treats it like any other county tax lien and can use the same steps—like filing paperwork and possibly foreclosing—to get the money.

Key Takeaways

Example

Key Terms

References

§ 103348 Tax Lien Enforcement

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References