Section 3101 Of Chapter 6. Unsecured Roll Summary Judgment From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 6.
3101
. If any unsecured tax, interest, or penalty imposed under this
part is not paid by the last day of the month succeeding the
delinquency date, the official collecting taxes on the unsecured roll
may file, no sooner than 10 days after the mailing of the notice
required in subdivision (b), in the office of the clerk of the court,
without fee, a certificate specifying as follows:
(a) The fact that a notice of intent to file the certificate had
been sent, by registered mail, to the assessee, at his or her last
known address, not less than 10 days prior to the date of the
certificate.
(b) The fact that the notice required in subdivision (a) set forth
the following information:
(1) The name of the assessee.
(2) The description of the property assessed.
(3) The assessed value of the property.
(4) The fact that judgment will be sought in the amount of the
tax, penalty, and interest that is unpaid at the time of the filing
of the certificate.
(5) The fact that, upon the issuance and recordation of that
judgment, additional penalties will continue to accrue at the rate
prescribed by law, and that any bond premium posted or other costs to
enforce the judgment shall be an added charge.
(6) The fact that a recording fee in the amount set forth in
Section 27361.3 of the Government Code will be required to be paid
for the purpose of the recordation of any satisfaction of the
judgment lien.
(c) The name of the assessee.
(d) The amount for which judgment is to be entered.
(e) The fact that the county has complied with all provisions of
this part in the computation and the levy of the tax, penalty, and
interest.
(f) The fact that a request is therein made for the issuance and
entry of judgment against the assessee.