§ 21-49.1. Recording certificate of taxes due.

(a)

Unless the full amount of tax determined by the Recorder to be due as provided in the notice under Section 21-49 has been paid within thirty (30) days, the Recorder may record a certificate of taxes due against any person liable for the tax as determined by the Recorder under Section 21-49. The certificate shall state the property or interest that was conveyed or vested for which the full amount of tax has not been paid, the full name and last known address of the person liable for the tax and the amount of tax that the Recorder has determined is due under this article. From the time the certificate is recorded, the amount due at the time the certificate is recorded constitutes a lien upon the property or interest conveyed or vested without full payment of tax and all real property located in Butte County owned by any person named in the certificate. The lien also attaches to any property the person acquires after the certificate is recorded, until such time as the lien is paid in full.

(b)

After the Recorder has recorded a certificate under subsection (a) above, the Recorder may issue a warrant for the enforcement of any lien and for the collection of any amount required to be paid to the County under this article. The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. The Recorder may pay or advance to the sheriff the same fees, commissions and expenses for his services as are provided by law for similar services, pursuant to a writ of execution.

(Ord. No. 3982, § 2 (part), 3-25-08)