Delinquent Tax Collection Enforcement

Overview
The Tax Collector's Office may enforce the collection of unsecured property taxes at any time subsequent to the entry of the tax lien on the assessment roll.

Upon delinquency, bank liens, summary judgments, and legal actions are some of the collection methods that may be used to collect the tax. Delinquent unsecured taxes may also be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Sec. 2951 R&T Code):

  • Personal property
  • Improvements
  • Possessory Interests

In addition to penalties imposed, the Tax Collector's Office may collect actual costs of collection incurred by the County up to the time the delinquency is paid. In all cases, the Tax Collector records a Certificate of Lien at the Recorder’s Office against the owner of record as of January 1.

Finally, the Tax Collector's Office may file a DMV Registration Withhold against tax-delinquent vessels.  Buyer beware:  The DMV will not release the hold on the registration until all taxes owing on the boat have been paid in full.