Please contact the Tax Collector's Office between a.m. On January 1 (lien date), a lien for the coming fiscal year's property taxes attaches against each mobile home owner.Is there a legal owner on record for the home? The lien should include specific details about the debt, such as the amount owed, the property's description, and your contact information. Use this form to file a mechanics lien in the state of California. A California mechanics lien is a powerful tool to help contractors and suppliers get paid.