California Code, Revenue and Taxation Code - RTC § 3107

(a) The judgment is satisfied and the lien removed when, but not before, thesatisfaction of the judgment is recorded in the office of the county recorder. In addition to the judgment amount, and any additional penalty authorized by this part, the tax collector may collect the recording fee in the amount required by Section 27361.3 of the Government Code and transmitthe amount of that fee to the county recorder together with the documents for release or discharge.

(b) The judgment is also satisfied and the lien removed when, but not before the tax is legally canceled and asatisfaction of judgment lien is recorded in the office of the county recorder. A recording under this subdivision shall be made without fee.