Rev. & Tax. Code, § 2194 · Chapter 2. Effect of Tax
Rev. & Tax. Code, § 2194
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 189, Sec. 1. Effective July 24, 1995.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2194.
- Text hash
- sha256 92948466e7fa002b0a5dc500c9b7ddb9ec9dbd8a25925cb9bc713aaab882c7f0
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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