California Code, Government Code - GOV § 53935

The lien of said assessments shall be coequal to and independent of the lien for general taxes, and, except as provided in Section 53936, not subject to extinguishment by the sale of the property on account of the nonpayment of any taxes, and prior and superior to all liens, claims and encumbrances except (a) the lien for general taxes or ad valorem assessments in the nature of and collected as taxes levied by the state or any county, city, special district or other local agency;  (b) the lien of any special assessment or assessments the lien date of which is prior in time to the lien date of the assessment for which the deed is issued;  (c) easements constituting servitudes upon or burdens to said lands;  (d) water rights, the record title to which is held separately from the title to said lands;  (e) restrictions of record.