ARTICLE 2. Judgment for Tax [32361. - 32364.]

Article 2 added by Stats. 1955, Ch. 1842.

§§ 32361–32364 · 4 sections

• § 32361 Whenever any tax, interest, or penalty is not paid when due, the board may file in the office of the County Clerk of Sacramento County or any other county a…
• § 32362 An abstract or copy of the judgment entered under Section 32361 may be recorded with the county recorder of any county, and from the time of such recording,…
• § 32363 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
• § 32364 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…