Section 20815 Of Chapter 2. Deferment From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 2.
20815
. If at any time the amount of the obligation secured by the
lien for deferred property taxes is paid in full or is otherwise
discharged, the county treasurer or county tax collector shall do all
of the following:
(a) Execute and cause to be recorded by the county recorder a
release of the associated lien conclusively evidencing the
satisfaction of all amounts secured by the lien. The cost of
recording the release of the lien shall be added to, and become part
of the obligation secured by, the lien being released.
(b) Direct the county tax collector, or other appropriate county
official, to remove from the secured roll the information required to
be entered thereon by paragraph (1) of subdivision (a) of Section
2514 with respect to the real property described in the lien.
(c) Direct the county tax collector, or other appropriate county
official, to remove the information required to be entered into the
county assessment records by Section 2515 from the assessment records
applicable to the real property described in the lien.