Section 2194 Of Chapter 2. Effect Of Tax From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 2.
2194
. (a) Except as otherwise provided in this chapter, the
judgment is satisfied and the lien removed when, but not before,
either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or
legally canceled by virtue of a sale of a tax certificate for that
tax pursuant to Section 4521.