When you owe tax debt, we automatically have a statutory lien that attaches to all California real or personal property you own or have rights to. To attach a lien to real estate, the creditor needs to file the Abstract of Judgment with the county's county recorder where the debtor owns real estate.In California, if you're the person owed money (the creditor), you can place a judgment lien on the debtor's real estate or personal property. When recorded, it creates a general lien on real property of the judgment debtor in the county in which the abstract is recorded. Grantor: Debtor or Defendant Learn more about how tax liens can affect you. Contact RJS LAW an experienced tax law firm for a free consultation (619) 595-1655. If your judgment is against a business, you can record a lien with the Secretary of State's office. To do this, fill out a JL-1. A simple rule of thumb is to record a lien in the county where the judgment debtor resides or does business.