Section 2866 Of Article 3.5. District Powers From California Health And Safety Code >> Division 3. >> Chapter 8. >> Article 3.5.
2866
. The amount of the lien shall be collected at the same time
and in the same manner as ordinary county taxes are collected, and
shall be subject to the same penalties and the same procedure and
sale in case of delinquency, as provided for ordinary county taxes.
All laws applicable to the levy, collection, and enforcement of
county taxes shall be applicable to the lien, except that if any real
property to which the cost of abatement relates has been transferred
or conveyed to a bona fide purchaser for value, or if a lien of a
bona fide encumbrancer for value has been created and attaches
thereon, prior to the date on which the first installment of taxes
would become delinquent, then the cost of abatement shall not result
in a lien against the real property, but instead shall be transferred
to the unsecured roll for collection.