California Revenue and Taxation Code Section 2951

CA Rev & Tax Code § 2951 (2017)  

Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:

(a) Personal property.

(b) Improvements.

(c) Possessory interests.

(Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)

Last modified: October 25, 2018