{"id":5069,"date":"2022-05-16T13:56:14","date_gmt":"2022-05-16T13:56:14","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=5069"},"modified":"2022-05-24T16:34:59","modified_gmt":"2022-05-24T16:34:59","slug":"government-code-gov-7170","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/government-code-gov-7170\/","title":{"rendered":"Government Code &#8211; GOV 7170"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l38setul-491260d5a457fc74fedbee58edf6362e\">\n#top .av-special-heading.av-l38setul-491260d5a457fc74fedbee58edf6362e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l38setul-491260d5a457fc74fedbee58edf6362e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l38setul-491260d5a457fc74fedbee58edf6362e .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l38setul-491260d5a457fc74fedbee58edf6362e av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Government Code &#8211; GOV \u00a7 7170<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l38shked-df0b1bb767cfb3130faba6991801a35e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002Except as provided in subdivisions (b) and (c), a state tax lien attaches to all property and rights to property whether real or personal, tangible or intangible, including all after-acquired property and rights to property, belonging to the taxpayer and located in this state. \u2002A state tax lien attaches to a dwelling notwithstanding the prior recording of a homestead declaration (as defined in\u00a0<span class=\"cite\">Section 704.910 of the Code of Civil Procedure\u00a0<\/span>).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002A state tax lien is not valid as to real property against the right, title, or interest of any of the following persons where the person&#8217;s right, title, or interest was acquired or perfected prior to recording of the notice of state tax lien in the office of the county recorder of the county in which the real property is located pursuant to\u00a0<span class=\"cite\">Section 7171\u00a0<\/span>:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002A successor in interest of the taxpayer without knowledge of the lien.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002A holder of a security interest.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002A mechanic&#8217;s lienor.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002A judgment lien creditor.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002A state tax lien is not valid as to personal property against:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002The holder of a security interest in the property whose interest is perfected pursuant to\u00a0<span class=\"cite\">Section 9308 of the Commercial Code\u00a0<\/span>prior to the time the notice of the state tax lien is filed with the Secretary of State pursuant to\u00a0<span class=\"cite\">Section 7171\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002Any person (other than the taxpayer) who acquires an interest in the property under the law of this state without knowledge of the lien or who perfects an interest in accordance with the law of this state prior to the time that the notice of state tax lien is filed with the Secretary of State pursuant to\u00a0<span class=\"cite\">Section 7171\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002A buyer in ordinary course of business who, under\u00a0<span class=\"cite\">Section 9320 of the Commercial Code\u00a0<\/span>, would take free of a security interest created by the seller.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002Any person (other than the taxpayer) who, notwithstanding the prior filing of the notice of the state tax lien:<\/p>\n<div class=\"subsection\">\n<p>(A)\u2002Is a holder in due course of a negotiable instrument.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(B)\u2002Is a holder to whom a negotiable document of title has been duly negotiated.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(C)\u2002Is a\u00a0<span class=\"added-material\">protected<\/span>\u00a0purchaser of a security\u00a0<span class=\"added-material\">or is a person entitled to the benefits of\u00a0<span class=\"cite\">Section 8502\u00a0<\/span>or\u00a0<span class=\"cite\">8510 of the Commercial Code\u00a0<\/span><\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(D)\u2002Is a purchaser of chattel paper\u00a0who gives new value and takes possession of the chattel paper\u00a0in the ordinary course of\u00a0<span class=\"added-material\">the purchaser&#8217;s business or a purchaser of an instrument who gives value and takes possession of the instrument in good faith<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(E)\u2002Is a holder of a purchase money security interest.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(F)\u2002Is a collecting bank holding a security interest in items being collected, accompanying documents and proceeds, pursuant to\u00a0<span class=\"cite\">Section 4210 of the Commercial Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(G)\u2002Acquires a security interest in a deposit account or in the beneficial interest in a trust or estate.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(H)\u2002Acquires any right or interest in letters of credit, advices of credit, or money.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(I)\u2002Acquires without actual knowledge of the state tax lien a security interest in or a claim in or under any policy of insurance including unearned premiums.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(J)\u2002Acquires any right or interest in property subject to a certificate of title statute of another jurisdiction under the law of which indication of a security interest on the certificate of title is required as a condition of perfection of the security interest.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(K)\u2002Is a purchaser of an instrument who would have priority under\u00a0<span class=\"cite\">subdivision (d) of Section 9330 of the Commercial Code\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(L)\u2002Is a purchaser of investment property who would have priority under\u00a0<span class=\"cite\">paragraph (1)\u00a0<\/span>,\u00a0<span class=\"cite\">(3)\u00a0<\/span>,\u00a0<span class=\"cite\">(4)\u00a0<\/span>, or\u00a0<span class=\"cite\">(5) of Section 9328 of the Commercial Code\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(M)\u2002A transferee of money who would take free of a security interest under\u00a0<span class=\"cite\">Section 9332 of the Commercial Code\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(5)\u2002A judgment lien creditor whose lien was created by the filing of a notice of judgment lien on personal property with the Secretary of State prior to the time the notice of state tax lien is filed with the Secretary of State pursuant to\u00a0<span class=\"cite\">Section 7171\u00a0<\/span>.<\/p>\n<\/div>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5069","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Government Code - GOV 7170 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/government-code-gov-7170\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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