Section 43047 Of Chapter 15. Voter-approved Special Taxes For New School Facilities From California Education Code >> Division 3. >> Title 2. >> Part 24. >> Chapter 15.

. (a) Within 30 days after the determination prescribed by paragraph (b) of Section 43046, the governing board of the school district shall record a certified copy of its determination with the county recorder of the county in which the lot or parcel is located.
  (b) Upon recordation, the determination shall constitute a lien with the force, effect, and priority of a judgment lien.