California Codes, Civil Code - CIV, Division 4 — General Provisions, Part 5.3 — Commercial and Industrial Common Interest Developments, Chapter 7 — Assessments and Assessment Collection, Article 1 — Establishment and Imposition of Assessments, Section 6804

(a) Regular assessments imposed or collected to perform the obligations of an association under the governing documents or this act shall be exempt from execution by a judgment creditor of the association only to the extent necessary for the association to perform essential services, such as paying for utilities and insurance. In determining the appropriateness of an exemption, a court shall ensure that only essential services are protected under this subdivision.

(b) This exemption shall not apply to any consensual pledges, liens, or encumbrances that have been approved by a majority of a quorum of members, pursuant to Section 6524, at a member meeting or election, or to any state tax lien, or to any lien for labor or materials supplied to the common area.