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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 4 - LEVY OF TAX
CHAPTER 2 - Effect of Tax
Section 2194.
Universal Citation: CA Rev & Tax Code § 2194 (2020)
2194.
(a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:
(1) The tax is paid or legally canceled.
(2) The property is sold to satisfy the tax lien.
(b) For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.
(Amended by Stats. 1995, Ch. 189, Sec. 1. Effective July 24, 1995.)
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