REVENUE AND TAXATION CODE § 2191.3. Collection of delinquent tax on unsecured property, Cal Rev & Tax Code § 2191.3
Summary
(a)The tax collector may make the filing specified in subdivision (b) where either of the following occurs:
(1)There is a tax on any of the following:
(A)A possessory interest secured only by a lien on that taxed possessory interest.
(B)Goods in transit, not secured by any lien on real property.
(C)Improvements that have been assessed pursuant to Section 2188.2.
(D)Off-roll taxes on escape assessments where the error was not the fault of the assessee and the escape taxes are being paid pursuant to Section 4837.5.
(E)Unsecured property not secured by a lien on any real property, and where the tax has become delinquent or where there are prior unpaid and delinquent taxes with respect to that same property.
(2)A tax has been entered on the unsecured roll pursuant to Section 482, 531.2, or 4836.5, or transferred to the unsecured roll pursuant to any provision of law.
(b)A filing for record without fee in the office of the county recorder of any county of a certificate specifying the amount due, ...