Section 5474.6 Of Article 4. Sanitation And Sewerage Systems From California Health And Safety Code >> Division 5. >> Part 3. >> Chapter 6. >> Article 4.
5474.6
. (a) The tax collector shall include the amounts of the
installments of fees or charges and the interest on bills for taxes
levied against the respective lots and parcels of land. Thereafter,
all laws applicable to the levy, collection and enforcement of taxes
of the entity, including penalties and interest thereon and
cancellation or refund thereof, shall be applicable to those
installments of fees or charges and interest, except that, if any
real property to which the fees or charges relate has been
transferred or conveyed to a bona fide purchaser for value or a lien
of a bona fide encumbrancer for value has been created and attaches
thereon during the year prior to the date on which the first
installment of the general taxes that include the fees or charges
appears on the assessment roll, then the lien which would otherwise
be imposed by Section 5474.5 shall not attach to the real property
and the fees or charges and interest shall be transferred to the
unsecured roll for collection.
(b) The amount of the unpaid installments of fees or charges and
interest may, in the discretion of the entity, be secured at any time
by filing for record in the office of the county recorder of any
county, a certificate specifying the amount of the fees or charges
and interest and the name and address of the person liable therefor.
From the time of recordation of the certificate, the amount required
to be paid together with interest and penalty constitutes a lien upon
all real property in the county owned by the person or afterwards,
and before the lien expires, acquired by him or her. The lien shall
have the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of this
filing the lien shall be extended to the real property in this
county for 10 years unless sooner released or otherwise discharged.