Section 19203 Of Article 1. Judgment For Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 5. >> Article 1.

. An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes a lien upon all real property of the taxpayer in the county, owned by the taxpayer or afterward and before the lien expires acquired by the taxpayer. Such lien has the force, effect, and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged.