Cal. Rev. & Tax. Code § 20813

# (a)

Upon receipt of a notice of lien for deferred property taxes from the county treasurer, the county assessor, or county tax collector shall immediately do all of the following:

(1)Enter on the notice of lien a description of the real property for which the taxes have been deferred.

(2)Enter on the notice of lien the names of all record owners of the real property, as disclosed by the county assessor’s records.

(3)Enter on the assessment records applicable to the property, the fact that the taxes on the property have been deferred.

# (b)

Upon entry of the information required by subdivision (a), the county assessor shall immediately forward the notice of lien to the county recorder, who shall record the notice of lien.

# (c)

When the record reveals a change in the ownership status of the real property subsequent to the date of entry of the deferral information thereon, the county assessor shall notify the county treasurer or county tax collector, as appropriate, of the change in the ownership status in the manner prescribed by the county treasurer or county tax collector.