(a) Unless another method of attachment is provided by this article, to attach an account receivable or general intangible, the levying officer shall personally serve a copy of the writ of attachment and a notice of attachment on the account debtor.
§ 488.470.To Attach Account Receivable Or General Intangible
Title 6.5. Attachment · Chapter 8. Levy Procedures; Lien of Attachment; Management and Disposition of Attached Property · Article 2. Methods of Levy · Enacted 1982 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 488.470 attaches an account receivable or general intangible by personal service of the writ and notice on the account debtor, and, if the plaintiff instructs, also on any third person who receives the payments, unless another method in this article applies.
Full Text of § 488.470
(b) If an attachment is made under subdivision (a) and payments on the account receivable or general intangible are made to a person other than the defendant (whether pursuant to a security agreement, assignment for collection, or otherwise), the levying officer shall, if so instructed by the plaintiff, personally serve a copy of the writ of attachment and a notice of attachment on such third person. Service of the copy of the writ and notice of attachment on the third person is an attachment of any amounts owed to the defendant by the third person.
Plain-English Summary
An account receivable or general intangible — money owed to the defendant that has not yet been paid — is attached by personally serving the account debtor, the person or entity that owes the money. Section 488.470 adds a wrinkle for situations where the money does not flow directly to the defendant: if payments are instead routed to a third person under a security agreement, assignment for collection, or similar arrangement, the plaintiff can instruct the officer to also personally serve that third person, which itself operates as an attachment of the amounts owed to the defendant by the third person.
Frequently Asked Questions
How is a debt owed to the defendant, like an account receivable, attached?
Section 488.470 requires the levying officer to personally serve a copy of the writ and notice on the account debtor.
What if the defendant assigned the receivable so payments go to someone else?
Section 488.470(b) lets the plaintiff instruct the officer to also serve that third person, which operates as an attachment of the amounts the third person owes the defendant.
Amendment History
Added by Stats. 1982, Ch. 1198, Sec. 50. Operative July 1, 1983, by Sec. 70 of Ch. 1198.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: attaching accounts receivable californiaccp 488.470 general intangible levyattaching debt owed to defendant