Legal Question in Real Estate Law in California

Call the county tax assessor and ask them.

My guess is below or adjacent to "Lien Date" you will find a date, and below or adjacent to owner you will find the name of the original lender. Since loans can be bought and sold without recording the transfers, there is no way to tell if that is the current owner of the lien. Every county prints their own forms, though, so Mr. Stone is right that the only way to get a conclusive answer is to ask the assessor.

I'm pretty sure it means the owner on the date the taxes became a lien against the property is the person whose name appear nearby.

You should check with the Assessor but Mr. Whipple is right, as he almost always is.