(a) If the only interest of the county or other taxing agency in the property described in the complaint is a lien for ad valorem taxes, the county or other taxing agency need not be named as a defendant.
§ 1250.250.Naming Holder of Lien As Defendant
Title 7. Eminent Domain Law · Chapter 5. Commencement of Proceeding · Article 3. Parties; Joinder of Property · Last amended 1981 · Last verified July 29, 2026
In one sentenceSection 1250.250 excuses a taxing agency from being named as a defendant when its only interest is an ad valorem tax lien, but requires special assessment lienholders to be named, letting them certify lien details within 30 days instead of answering, with either filing counting as a general appearance.
Full Text of § 1250.250
(b) The holder of a lien that secures a special assessment or a bond representing the special assessment shall be named as a defendant, regardless of the nature of the special assessment and the manner of collection of the special assessment. The holder of the lien may, instead of an answer, certify to the court within 30 days after service of the summons and complaint on the holder all of the following information:
(1) A complete description of the lien.
(2) A description of the property encumbered by the lien.
(3) The amount remaining due on the lien as of the date of the certificate.
(4) The date upon which each installment payable on the lien is due and the amount of each installment.
(c) A copy of the certification shall be sent by first-class mail to all parties to the proceeding at the time it is provided to the court. The filing of the certification or answer shall be considered as a general appearance.
Plain-English Summary
Not every lienholder needs full party status, and this section draws that line for tax and assessment liens specifically. Subdivision (a) lets the plaintiff skip naming a county or other taxing agency as a defendant when its only stake in the property is a lien for ad valorem taxes.
Special assessment liens get different treatment. Subdivision (b) requires naming the holder of a lien securing a special assessment, or a bond representing one, regardless of how that assessment is structured or collected. But that lienholder does not have to file a full answer — instead, within 30 days after being served with the summons and complaint, the lienholder can certify to the court a description of the lien, the property it encumbers, the amount still owed, and the due dates and amounts of remaining installments.
Subdivision (c) requires a copy of that certification to go out by first-class mail to every party in the case when it is filed with the court. And whichever route the lienholder takes — certification or answer — the filing counts as a general appearance in the proceeding.
Frequently Asked Questions
Does a county have to be named as a defendant over a tax lien?
Not if its only interest in the property is a lien for ad valorem taxes, under § 1250.250(a).
Must a special assessment lienholder be named as a defendant?
Yes, § 1250.250(b) requires it regardless of the assessment's nature or how it is collected.
Does that lienholder have to file a full answer?
No. Within 30 days of service, the lienholder can instead certify the lien's details, the encumbered property, the amount due, and the installment schedule.
Does filing a certification count as appearing in the case?
Yes. Section 1250.250(c) treats the filing of either the certification or an answer as a general appearance.
Amendment History
Amended by Stats. 1981, Ch. 139, Sec. 1.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
Also known as: special assessment lien eminent domaintax lien defendant condemnation case