{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2951","citation":"Rev. & Tax. Code, § 2951","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 2. Seizure and Sale [2951. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-2"}],"history":"Added by renumbering Section 2914 by Stats. 1974, Ch. 908.","effective":null,"html":"<p>Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:</p><p>(a) Personal property.</p><p>(b) Improvements.</p><p>(c) Possessory interests.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-2951","source":"California Legislative Information bulk export (pubinfo)"}