California Revenue and Taxation Code ARTICLE 2 - Seizure and Sale

• Section 2951.
  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...
• Section 2952.
  A record shall be kept of the property seized and sold.(Added by renumbering Section 2915 by Stats. 1974, Ch. 908.)
• Section 2953.
  Property shall not be seized or sold in satisfaction of taxes on unsecured property until after the date such taxes become delinquent, unless the tax...
• Section 2953.1.
  Notwithstanding the provisions of Section 2953, any property which is assessed on the unsecured roll and is advertised for sale pursuant to Sections 6101 to...
• Section 2954.
  (a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in...
• Section 2955.
  If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs,...
• Section 2956.
  In all special proceedings for a writ brought under this article, all courts in which such proceedings are pending shall, upon the request of any...
• Section 2957.
  Notice of the time and place of sale shall be given at least one week before the sale by publication in a newspaper in the...
• Section 2958.
  The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs.Costs include but...
• Section 2959.
  Property seized may be redeemed by the owner thereof by the payment of taxes, penalties and costs at any time before such property is sold....
• Section 2960.
  On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.(Added by...
• Section 2961.
  Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed...
• Section 2962.
  The unsold portion of any property may be left at the place of sale at the risk of the owner.(Added by renumbering Section 2920 by...
• Section 2963.
  Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation...

Last modified: October 22, 2018