Health and Safety Code § 6747
ARTICLE 4. Levy of Tax
When completed, the roll shall be verified by the district assessor and signed by the president and secretary.
The amount of the tax then is a lien on the property against which it is assessed, and has the effect of a judgment against the owner.
The lien has the force and effect of an execution duly levied against all the property of the delinquent, and is not satisfied and the lien is not extinguished until the taxes are paid or the property sold to satisfy them. The statute of limitations shall not apply.