2005 California Revenue and Taxation Code Sections 19201-19209 Article 1. Judgment for Tax

19201.  If any amount due under Part 10 (commencing with Section
17001), Part 11 (commencing with Section 23001), or any amount that
may be collected by the Franchise Tax Board as though it were a tax,
is not paid, the Franchise Tax Board may file in the Office of the
County Clerk of Sacramento County, or any other county, a certificate
specifying the amount due, the name and last known address of the
taxpayer liable for the amount due, and the fact that the Franchise
Tax Board has complied with all provisions of the law in the
computation and levy of the amount due, and a request that judgment
be entered against the taxpayer in the amount set forth in the
certificate.
19202.  The county clerk immediately upon the filing of the
certificate shall enter a judgment for the people of the State of
California against the taxpayer in the amount set forth in the
certificate.  The county clerk may file the judgment in a loose-leaf
book entitled "Personal Income Tax Judgments" or "Bank and
Corporation Tax Judgments," as appropriate.
19203.  An abstract or a copy of the judgment may be recorded with
the county recorder of any county.  From the time of the recording,
the amount set forth constitutes a lien upon all real property of the
taxpayer in the county, owned by the taxpayer or afterward and
before the lien expires acquired by the taxpayer.  Such lien has the
force, effect, and priority of a judgment lien and continues for 10
years from the date of the recording unless sooner released or
otherwise discharged.
19204.  Within 10 years from the date of the recording or within 10
years from the date of the last extension of the lien in the manner
provided in this section, the lien may be extended by recording in
the office of the county recorder of any county an abstract or copy
of the judgment.  From the time of the recording the lien extends to
the property in the county for 10 years unless sooner released or
otherwise discharged.
19205.  Execution shall issue upon the judgment upon request of the
Franchise Tax Board in the same manner as execution may issue upon
other judgments, and sales shall be held under the execution as
prescribed in the Code of Civil Procedure.
19206.  The Franchise Tax Board may, at any time, release all or any
portion of the property subject to any lien provided for in this
article from the lien or subordinate the lien to other liens if it
determines that the taxes are sufficiently secured by a lien on other
property of the taxpayer or that the release or subordination of the
lien will not endanger or jeopardize the collection of the taxes.
19207.  The Franchise Tax Board may release any lien imposed under
Section 19203 or 19204 if it finds that the liability represented by
the lien, including any interest accrued thereon, is legally
unenforceable.
19208.  A certificate by the Franchise Tax Board to the effect that
any property has been released from a lien or that the lien has been
subordinated to other liens is conclusive evidence that the property
has been released or that the lien has been subordinated as provided
in the certificate.
19209.  If the Franchise Tax Board records a certificate of release
pursuant  to Section 19206 or 19207, the cost of recording is an
obligation of the taxpayer and may be collected from the taxpayer in
any manner provided in this part for the collection of the tax.