Legal Question in Credit and Debt Law in California

Determining dischargeability of tax debt is fairly tricky; you would need to consult with an attorney on your specific facts. The presumption is that income taxes are not dischargeable, however there are considerable exceptions. There is also an important distinction between discharging personal liability, and treatment of a lien, which a creditor can maintain notwithstanding discharge of the underlying debt. Regardless of the disposition of the tax debt, your other debts may very well warrant filing of personal bankruptcy.

There is no summons for a property tax lien. It is automatically in effect when the tax bill is issued, and remains in effect until the taxes are paid. It is not discharged in bankruptcy as far as I have ever heard.