Rev. & Tax. Code, § 2196 · Chapter 2. Effect of Tax
Rev. & Tax. Code, § 2196
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid taxes, assessments, fees, or charges levied by a local public entity has been erroneously filed for recordation, the tax collector shall send a document to the recorder stating the facts that indicate the erroneous filing. The document shall be clearly labeled with the words “Removal of Invalid Lien,” and shall be signed by either the tax collector or his or her deputy.
(b) The recorder shall mail the original “Removal of Invalid Lien” document to the owner of the property after recording the document.
(c) For purposes of this section, “local public entity” means a county, a city, or a district.
Notes and commentary — not statutory text
History
Amended by Stats. 1998, Ch. 497, Sec. 2. Effective January 1, 1999.
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=2196.
- Text hash
- sha256 dae4b38a5bf8ab9e94fb52aaa9f08457b1939f6a598a4ce2ab976f2cfd6d6b9b
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.