What is a summary judgment?
When a delinquent tax becomes subject to unsecured collection procedures or an unsecured tax bill becomes delinquent, a summary judgment specifying the amount of tax due (including interest, penalties, and costs) may be filed with the Court and recorded by the Tax Collector. The lien is upon all personal and real property in the county owned by the assessee (taxpayer) or subsequently assessed or acquired by the assessee before the judgment expires in 10 years. A judgment may be renewed twice for an additional 10 years each time. Contact the Tax Collector’s Office at (916) 874-7833 for payoff information. Upon satisfaction (payment), a release of lien will be recorded by the Tax Collector’s Office.
