(a) The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is filed with the Clerk of Court and recorded in the office of the Assessor-Recorder. In addition to the judgment amount, and any additional penalty, interest, cost, or other amount authorized by the Business and Tax Regulations Code, the Tax Collector shall collect the recording fee in the amount required by Section 27361.3 of the California Government Code and shall transmit the amount of the recording fee to the Assessor-Recorder together with the documents for release or discharge.
(b) The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the office of the Assessor-Recorder. A recording under this Subsection (b) shall be made without fee.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)