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Property Ownership Land Use ControlsEncumbrances_and_liensMEDIUM

A homeowner in California owes $15,000 in unpaid state income taxes. The California Franchise Tax Board records an abstract of judgment. Which type of lien is created, and what property does it affect?

Correct Answer

A) A general lien that attaches to all real property owned by the taxpayer in the county where recorded

An abstract of judgment recorded by the California Franchise Tax Board creates a general (involuntary) lien that attaches to all real property owned by the debtor in the county where the abstract is recorded. Under California Code of Civil Procedure §697.310, a judgment lien on real property attaches to all real property the debtor owns or later acquires in that county.

Answer Options
A
A general lien that attaches to all real property owned by the taxpayer in the county where recorded
B
A specific lien that attaches only to the homeowner's primary residence
C
A voluntary lien that requires the homeowner's consent to attach
D
A specific lien that attaches only to the property where the tax was assessed

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Related Topics & Key Terms

Key Terms:

general_lientax_lienabstract_of_judgmentFTBCCP_697_310
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