Cal. Rev. & Tax. Code § 2194

# (a)

Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:

(1)The tax is paid or legally canceled.

(2)The property is sold to satisfy the tax lien.

# (b)

For purposes of this section, the tax is not deemed paid or legally canceled by virtue of a sale of a tax certificate for that tax pursuant to Section 4521.