2005 California Government Code Sections 59470-59476 Article 12. Recording of Assessment

59470.  If the proceedings are conducted by a city legislative body,
the reassessment as confirmed shall be recorded with the city
superintendent of streets.
59471.  If the proceedings are conducted by a county legislative
body, the reassessment as confirmed shall be recorded with the county
surveyor.
59472.  The reassessment shall not be recorded until the occurrence
of either of the following:
   (a) The holders of all original bonds and coupons contract by
bondholders' proposal or otherwise to exchange their bonds and
coupons in the proceedings.
   (b) If they do not so contract, adequate provision is made
pursuant to this chapter for the retirement or payment of the bonds
and coupons of nonconsenting holders or their bonds have been
subjected to retirement or payment by decree or order of court
pursuant to federal bankruptcy laws.
59473.  When recorded, the amounts so reassessed upon the lots are a
lien on the lots as of the date of recordation.
59474.  The lien shall continue until the reassessment and the
interest and penalties are paid or until it is discharged of record.
59475.  The lien has priority over all special assessment liens
created against the same property subsequent to the date of
recordation.
59476.  From the date of the recording all persons are deemed to
have notice of the contents of the reassessment.