Tax Lien Program

Under authority granted under Section 21.15(o) of the Los Angeles Municipal Code (LAMC) the Office of Finance has created an administrative tax lien program to collect on delinquent tax debt. Under the program, the Office of Finance may record such liens against real property used in connection with activities that generated the tax liability or against personal property used in connection with activities that generated the tax liability. The lien has the force, effect and priority of a state tax lien and shall continue for ten (10) years from the filing of the certificate unless sooner released or otherwise discharged, or unless a term is otherwise provided by applicable law.  If your name or business appears on the Recorded Administrative Tax Lien list, please contact the Office of Finance, Citywide Collection Unit at (213) 978-7900 to make arrangements for payment and lien release.