Hidden Liens Report, a project of the Commercial Transactions Committee of the Business Law Section of The State Bar of California

As updated August 2013

Table of Contents

Note: As noted in the Introduction to this report, this Table of Contents reflects an extensive list of liens selected by the Commercial Transactions (formerly UCC) Committee. The liens appearing in bold face below are summarized in this updated draft of the Hidden Liens Report.

  1. Introduction
  2. List and Discussion of Hidden Liens
    1. Liens Arising in Sales Transactions
      1. Interest of buyer in identified goods under Commercial Code Section 2501
      2. Security interest reserved by seller pursuant to Commercial Code Section 2505
      3. Reclamation right of seller under Commercial Code Section 2702
      4. Security interest of buyer in rejected goods pursuant to Commercial Code 2711
      5. Lien of seller of real property under Civil Code Section 3046
      6. Lien of purchaser of real property under Civil Code Section 3050
      7. Gift Certificate as Trust Property under Civil Code Section 1749.6
    2. Liens for Performance of Services
      1. Bankers' Liens
        1. Banker's lien under Civil Code Section 3054
        2. Banker's lien under Financial Code Section 1670
        3. Security interest of collecting bank in items, accompanying documents and proceeds under Commercial Code Section 4210
        4. Lien of presenting bank under Commercial Code Section 4504
        5. Security interest in document presented under letter of credit pursuant to Commercial Code Section 5118
        6. Depositary lien under Civil Code Section 1856
      2. Liens for Warehousing and Storage
        1. Warehouseman's Lien under Commercial Code Section 7209
        2. Garageman's Lien under Civil Code Section 3068
        3. Lien for self-service storage facility under Bus. & Prof. Code Sections 21705-21707
        4. Safekeeping of funds or property of inmate after death, escape, discharge or parole under Government Code Section 6602
        5. Towing or storage lien under Civil Code Section 3068.1
        6. Lien of frozen food locker plant under Health & Safety Code Sections 28718 and 112590
      3. Carrier's Liens
        1. Carrier's lien under Commercial Code Section 7307
        2. Carrier's liens for freightage under Civil Code Section 2144
        3. Common carrier's lien on luggage under Civil Code Section 2191
      4. Other Liens for Services
        1. Liens Arising under Civil Code Section 3051
        2. Lien Under Civil Code Section 3051.5
        3. Limitation on lien of electronic and appliance repair dealers under Bus. & Prof. Code Section 9852
        4. Hotelkeeper's lien under Civil Code Section 1861
        5. Apartment keeper's lien under Civil Code Section 1861a
        6. Lien for provision of health services under Civil Code Section 3040
        7. Hospital lien for emergency and ongoing services under Civil Code Section 3045.1
        8. Jeweler's Lien under Civil Code Section 3052a
        9. Lien of Mining Claimant under Civil Code 3060
        10. Thresherman's lien under Civil Code Section 3061
        11. Logger's and Lumberman's Liens under Civil Code Section 3065
        12. Cleaner's and Launderer's Lien under Civil Code Section 3066
        13. Mechanic's Lien under Civil Code Sections 3110-3112
        14. Factor's lien under Civil Code Section 3053
        15. Lien for Aircraft Repairs under Business & Professions Code Section 9798.1
        16. State Lien In Connection With The Operation Of Airport Or Air Navigation Facility By State (Arising Under Public Utilities Code Section 21640)
        17. Customs broker's lien (Arising Under 19 U.S.C. Section 1564 (2005), As Amended)
        18. Design professional's lien under Civil Code Section 3081.4
        19. Labor Claims
          1. Preferred labor claims in assignments for the benefit of creditors under Code of Civil Procedure Section 1204
          2. Preferred labor claims in bulk sales under Code of Civil Procedure Section 1205
          3. Preferred labor claims after levy under writ of attachment or execution under Code of Civil Procedure Section 1206
          4. Employee's lien on proceeds paid to employer from workmen's compensation policy under Ins. Code Section 11656
          5. Lien for providing worker's compensation policy upon finding that employer is illegally uninsured under Lab. Code Section 3720
          6. Lien for unpaid penalty assessment for failure to provide worker's compensation insurance under Lab. Code Section 3727
    3. Liens Arising in Litigation
      1. Attachment of farm products or inventory of a going business by taking possession through a "keeper" under Code of Civil Procedure Section 488.395
      2. Judgment and Execution Orders Arising Under California Code Of Civil Procedure Sections 708.110, 708.120 and 708.205
      3. Liens arising in creditor's suit under Code of Civil Procedure Section 708.250
      4. Liens arising under charging order under Code of Civil Procedure Section 708.320 and Corporations Code Sections 16504 and 17302
      5. Liens for money owed to judgment debtor by public entity under Civil Procedure Section 708.780
      6. Liens in pending actions or proceedings under Code of Civil Procedure Section 491.410
      7. Execution liens under Code of Civil Procedure Section 697.710
    4. Agricultural Liens
      1. Trust under Perishable Agricultural Commodities Act, 7 U.S.C. Sections 499 et seq.
      2. Trust under Packers and Stockyards Act, 7 U.S.C. Sections 181 et seq.
      3. Agricultural laborer's lien under Civil Code Section 3061.5
      4. Lien for pest abatement under Food & Agric. Code Section 5431
      5. Lien on land for removal of plants and crops which are nuisances under Food & Agric. Code Section 5632
      6. Lien for camelthorn abatement under Food & Agric. Code Section 7305
      7. Lien for expenses of treating cattle or sheep under Food & Agric. Code Section 9331
      8. Lien for expenses for confinement of cattle under Food & Agric. Code Section 10152
      9. Lien for expenses of vaccinating calves under Food & Agric. Code Section 10355
      10. Lien for expenses of testing cattle in brucellosis control area under Food & Agric. Code Section 10385
      11. Lien for expenses incurred in caring for property under Food & Agric. Code Section 16526
      12. Lien of railroad for expenses associated with transportation of animals, Food & Agric. Code Section 16907
      13. Lien for care of stray animals under Food & Agric. Code Section 17041
      14. Agricultural producer's lien under Food & Agric. Code Section 5563
      15. Livestock seller's lien under Food & Agric. Code Section 55702
      16. Dairy cattle supply lien under Food & Agric. Code Section 57402
      17. Poultry and fish supply lien under Food & Agric. Code Section 57510
      18. Agricultural chemical and seed lien under Food & Agric. Code Section 57561
      19. Lien for service of stallion, jack or bull under Civil Code Section 3062
      20. Livestock servicer's lien under Civil Code Section 3080.01
      21. Lien on crops of a disabled veteran for operation of farm by Department of Veterans' Affairs under Mil. & Vet. Code Section 987.9
    5. Tax and Other Governmental Liens
      1. Federal tax liens arising under the Internal Revenue Code against "all property and rights to property, whether real or personal" that belong to the taxpayer, 26 U.S.C. Section 6321
      2. Unpaid Sales and Use Taxes under Rev. & Tax. Code Section 6757
      3. Unpaid unemployment compensation taxes under Unemp. Ins. Code Section 1703
      4. Tax liens generally. See Government Code Section 7171 (state tax lien); Rev. & Tax Code Sections 2191.3-.6 (county tax liens); Pub. Res. Code Section 4178 (fire hazard abatement); Rev. & Tax. Code Sections 11491-11496 (taxes on private railroad cars)
      5. Environmental contamination giving rise to liens under the Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. Sections 9601(1) et. seq. (CERCLA)
      6. ERISA liens under 29 U.S.C. Section 1368.
      7. Lien for public employees' retirement systems under Government Code Section 20574
      8. Liens for unpaid wages pursuant to the "hot goods" section of the federal Fair Labor Standards Act, 29 U.S.C. Section 215(a)(1).
      9. Claims arising under the Racketeer Influenced and Corrupt Organizations Act, 18 U.S.C. Sections 1961 et. seq. (RICO) (relating back to date of violation)
      10. Liens for Utility and Related Services
        1. Lien for special assessment with respect to the weed and rubbish abatement under Government Code Section 39577
        2. Liens for fees for waste disposal services under Government Code Section 2583 1(d)
        3. Liens for removal of dirt, rubbish, weeds, etc. under Government Code Section 39501
        4. Lien for removal of obstructions or noxious materials under Government Code Section 39502
        5. Lien for abatement of nuisances under Government Code Section 38773
        6. Lien for furnishing utility services under Pub. Res. Code Section 5003.7
        7. Lien for Charges for Light, Water and Other Utilities under Pub. Util. Code Section 16470
        8. Lien for Corrective Actions with Respect to Timber Harvesting under Pub. Res. Code Section 4608
        9. Lien for Abatement of Nuisance by Pest Abatement Districts under Health & Safety Code Section 2864
        10. Lien for Unpaid Hazardous Waste Abatement under Health & Safety Code Section 14912
        11. Unpaid Charges for Services Rendered upon Leased Sanitation Facilities under Health & Safety Code Section 5061
        12. Lien for Connection of Dwelling to Sewer under Health & Safety Code Sections 5463 and 5464
        13. Liens for Fees for Waste Disposal Services under Government Code Sections 1191-1192
        14. Lien for Mosquito Abatement under Health & Safety Code Section 2284
        15. Lien for Abatement of Controlled Substances under Health & Safety Code Section 42406
        16. Lien for Radiation Contamination under Health & Safety Code Section 115205
        17. Lien for Rodent Abatement under Health & Safety Code Section 116155
        18. Lien for Forest Fire Hazards under Pub. Res. Code Section 4477
        19. Charges Assessed by Water Districts under Water Code Section 46280
        20. Delinquent Water Service Standby and Availability Charges under Water Code Section 155501.1
        21. Lien for Fine for Contempt when Building used for Prostitution in Violation of Abatement Order under Penal Code Section 11233
        22. Liens for Taxes Levied by Municipal Utility District under Pub. Util. Code Section 12904
      11. Health Facility Related Liens
        1. Lien for Local Hospital District Taxes under Health & Safety Code Section 32204
        2. Lien for Health Facility Receiver Expenses under Health & Safety Code
      12. Other Liens
        1. Lien for penalties for polluting vessels under Health & Safety Code Section 42406
        2. Lien for plaintiffs' costs in abatement action to enjoin operation of gambling ship under Penal Code Section 11310
        3. Lien for navigation penalties under Harb. & Nav. Code Section 266
        4. Salvage lien under Harb. & Nav. Code Section 534
        5. Lien for penalties for polluting vessel under Health & Safety Code Section 42406
        6. Lien for oil and gas conservation under Pub. Res. Code Sections 3226 and 3680
        7. Vehicle license fee under Rev. & Tax. Code Section 10876
        8. Liens for taxes levied by the Bay Area Air Quality, Management District under Health & Safety Code Section 40273
        9. Lien for taxes and charges on gas production under Pub. Res. Code Section 3423
        10. Taxes levied by airport districts under Pub. Util. Code Section 22908
        11. Taxes levied by San Francisco Bay Area Transit District under Pub. Util. Code Section 29131
        12. Taxes levied by the Santa Cruz Metropolitan Transit District under Pub. Util. Code Section 98289.3
        13. Unpaid tax for vehicle fuel license taxes under Rev. & Tax. Code Section 6757
        14. Use fuel excise tax under Rev. & Tax. Code Sections 8991-8997
        15. Taxes on insurers under Rev. & Tax. Code Sections 12491-12495
        16. Unpaid cigarette taxes under Rev. & Tax. Code Section 30322
        17. Unpaid alcoholic beverage tax under Rev. & Tax. Code Section 32363
        18. Unpaid timber yield taxes under Rev. & Tax. Code Section 38523
        19. Special assessments for street and highway improvements under Sts. & High. Code Section 3115
        20. Street improvements under 1911 Street Improvement Act under Sts. & High. Code Section 5373
        21. Special assessments for sidewalks and curb improvements under Sts. & High. Code Section 5890
        22. Special assessments for city street lighting under Sts. & High. Code Section 18403
        23. Taxes levied by highway lighting districts under Sts. & High. Code Section 19184
        24. Special assessment for tree planting under Sts. & High. Code Section 27205
        25. Taxes for benefit of bridge and highway districts under Sts. & High. Code Section 27169
        26. Lien for vehicle fees, taxes and penalties under Veh. Code Section 9800
        27. Storage of vehicle which has been towed under Veh. Code Section 22851
        28. Unpaid toll fees under Veh. Code Section 23303
        29. Lien for payments due under Medi-Cal Program under Welf. & Inst. Code Sections 14124.74-.75
        30. Lien for the overpayment by state to healthcare providers under Welf. & Inst. Code Section 14173
        31. Unpaid gift taxes under Rev. & Tax. Code Section 16063
        32. Unpaid personal income taxes under Rev. & Tax. Code Section 18881
        33. Hazardous substances taxes under Rev. & Tax. Code Section 43413
        34. Highway use taxes under Veh. Code Section 8162
        35. Unpaid water charges under Water Code Section 36729
        36. Liens of federal government obtained by title vesting. See Manne Midland Bank v. United States, 687 F. 2d 395, 397, 404 (Ct. Cl. 1982), cert. den. 460 U.S. 1037 (1982) 100
    6. Liens on Particular Types of Personal Property Collateral
      1. Maritime liens under Title 46 of the United States Code
      2. Issuer's lien under Commercial Code Section 8209
      3. Oil and gas liens under Code of Civil Procedure Sections 1203.52-.66
      4. Aircraft lien law under Code of Civil Procedure Section 1208
      5. Credit union's lien on member's shares under Fin. Code Section 14856
      6. Lien of conservator of escrow agent under Fin. Code Section 17631
      7. Lien on tax receipts for money borrowed by county, city, municipal corporation, etc. under Government Code Section 53829
      8. Bottomry under Harb. & Nav. Code Sections 450-462
      9. Actions against vessels under Harb. & Nav. Code Sections 490-495
      10. Service lien on vessels under Harb. & Nav. Code Section 501
      11. Lien for expenses of heirs with undivided interests in property under Prob. Code Section 11955