Article 12. Recording Of Assessment of California Government Code >> Division 1. >> Title 6. >> Chapter 5. >> Article 12.

If the proceedings are conducted by a city legislative body, the reassessment as confirmed shall be recorded with the city superintendent of streets.

If the proceedings are conducted by a county legislative body, the reassessment as confirmed shall be recorded with the county surveyor.

The reassessment shall not be recorded until the occurrence of either of the following:
  (a) The holders of all original bonds and coupons contract by bondholders' proposal or otherwise to exchange their bonds and coupons in the proceedings.
  (b) If they do not so contract, adequate provision is made pursuant to this chapter for the retirement or payment of the bonds and coupons of nonconsenting holders or their bonds have been subjected to retirement or payment by decree or order of court pursuant to federal bankruptcy laws.

When recorded, the amounts so reassessed upon the lots are a lien on the lots as of the date of recordation.

The lien shall continue until the reassessment and the interest and penalties are paid or until it is discharged of record.

The lien has priority over all special assessment liens created against the same property subsequent to the date of recordation.

From the date of the recording all persons are deemed to have notice of the contents of the reassessment.