An assessment made pursuant to this article against real property for the year or
years in which such real property escaped assessment shall not create or impose a
lien or charge on such real property for taxes, interest, or penalty if (1) such real
property has been transferred or conveyed to a bona fide purchaser for value prior
to the date of such assessment and the showing thereof on the secured roll with the
date of entry specified thereon; or (2) such real property is subject to a lien of
a bona fide encumbrance for value created and attaching prior to the date of such
assessment and the showing thereof on the secured roll with the date of entry specified
thereon. In such cases, the tax collector may record with the county recorder of any county a certificate which
shall set forth the name of the person who would have been the assessee in the year
in which such real property escaped assessment and the amount or amounts of any such
assessments and penalties. From the date of the recording of such certificate, a lien shall be created and
shall attach against any real property owned by such person in the county or counties
in which any such certificates may have been recorded, which lien shall have the force,
effect and priority of a judgment lien.
The tax collector, with the approval of the board of supervisors, may at any time
release all or any portion of real property subject to any lien created or attaching
by the recording of such a certificate from such lien or subordinate such lien to
other liens and encumbrances if he or she determines that the assessment or taxes are sufficiently secured by a lien on other
property belonging to the person named in such a certificate or that the release or
subordination will not endanger or jeopardize the collection of such assessment or
A written certification by the tax collector to the effect that real property subject
to any lien imposed by the recording of the certificate as hereinbefore provided has
been released from such lien or that such lien has been subordinated to other liens
shall be conclusive evidence as to any bona fide purchaser, encumbrancer, or lessee
that such lien has been released or has been subordinated as set forth in such written
certification. Such written certification may be recorded with the county recorder of any county.
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