A drywall subcontractor on a private works project finished its scope on March 1, the same day the work of improvement was actually completed. No Notice of Completion has been recorded. Under Civil Code §8414, the LATEST date the subcontractor may record a mechanics lien is approximately:

Explanation

Civil Code §8414 gives a claimant other than the direct contractor until the earlier of 90 days after completion of the work of improvement or 30 days after the owner records a notice of completion or cessation. No notice was recorded here, so the 90-day limb controls and the lien must be recorded by about May 30. The 30-day figure is the shortened deadline that only a recorded notice triggers, and it runs from that recordation rather than from the subcontractor's last day. Sixty days is the direct contractor's post-notice window under §8412, not a subcontractor's. No deadline in the California lien statute runs 180 days.