Section 2196 Of Chapter 2. Effect Of Tax From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 2.
2196
. (a) If the tax collector determines, following the
presentation of evidence by the owner or assessee of real property,
that a lien on that property for unpaid taxes, assessments, fees, or
charges levied by a local public entity has been erroneously filed
for recordation, the tax collector shall send a document to the
recorder stating the facts that indicate the erroneous filing. The
document shall be clearly labeled with the words "Removal of Invalid
Lien," and shall be signed by either the tax collector or his or her
deputy.
(b) The recorder shall mail the original "Removal of Invalid Lien"
document to the owner of the property after recording the document.
(c) For purposes of this section, "local public entity" means a
county, a city, or a district.