§ 19203
85 words·~1 min read·
/ca/revenue-and-taxation-code/19203A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes a lien upon all real property of the taxpayer in the county, owned by the taxpayer or afterward and before the lien expires acquired by the taxpayer. Such lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged.