California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2196
# (a)
If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for unpaid taxes, assessments, fees, or charges levied by a local public entity has been erroneously filed for recordation, the tax collector shall send a document to the recorder stating the facts that indicate the erroneous filing. The document shall be clearly labeled with the words “Removal of Invalid Lien,” and shall be signed by either the tax collector or his or her deputy.
# (b)
The recorder shall mail the original “Removal of Invalid Lien” document to the owner of the property after recording the document.
# (c)
For purposes of this section, “local public entity” means a county, a city, or a district.
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