TAX LIENS

Tax liens are liens to secure obligations of the property owner to the various taxing agencies. Unlike a judgment lien, the taxing authority does not need to first obtain a judgment to get a lien. The Internal Revenue Service and the Franchise Tax Board obtain a lien simply by recording a notice in the County recorder’s office. Property taxes owed by the landowner to the County do not need even require recordation by the County; property taxes automatically go against property, if not paid. Property taxes have priority over all other liens, even previously recorded deeds of trusts. Other tax liens only have priority from the time of their recordation.

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