Section 25 of 38
Chapter 24: Vessels
24.050 Delinquent Property Taxes
Chapter 24 Vessels
24.050 Delinquent Property Taxes (CVC §§9880 and 9900; CRTC §§227 and 3205; CHNC §503)
DMV shall not renew, or transfer title to or interest in (registered or legal owner) a vessel, if notified by a county tax collector that the taxes for a vessel are delinquent. A stop is placed on the vessel registration record to prevent renewal when the taxes are delinquent.
After the delinquent taxes have been paid or the delinquency is otherwise satisfied, the county tax collector will either issue a Vessel Tax Disposition (BOAT 120) form to the vessel owner (to submit to DMV) or update the DMV records and remove the vessel tax hold. The vessel registration can then be renewed.
Motorized Vessels—Issue one set of Vessel Carbon Monoxide Warning Stickers and companion brochure with every completed renewal transaction. Advise the customer to affix the stickers as explained in the BOAT 3 booklet.
Lien Sale Vessels Valued Over $1500—DMV notifies the lien sale applicant of the outstanding property tax lien and the county that placed the lien.