{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2954","citation":"Rev. & Tax. Code, § 2954","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":"Amended by Stats. 1982, Ch. 517, Sec. 361.","effective":null,"html":"<p>(a) An assessee may challenge a seizure of property made pursuant to Section <a href=\"/rtc/2953\">2953</a> by petitioning for a writ of prohibition or writ of mandate in the superior court alleging:</p><p>(1) That there are no grounds for the seizure;</p><p>(2) That the declaration of the tax collector is untrue or inaccurate; and</p><p>(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent.</p><p>(b) As a condition of maintaining the special proceedings for a writ, the assessee shall file with the tax collector a bond sufficient to pay the taxes and all fees and charges actually incurred by the tax collector as a result of the seizure, and shall furnish proof of the bond with the court. Upon the filing of the bond, the tax collector shall release the property to the assessee.</p>","text":"(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 the superior court alleging: (1) That there are no grounds for the seizure; (2) That the declaration of the tax collector is untrue or inaccurate; and (3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent. (b) As a condition of maintaining the special proceedings for a writ, the assessee shall file with the tax collector a bond sufficient to pay the taxes and all fees and charges actually incurred by the tax collector as a result of the seizure, and shall furnish proof of the bond with the court. Upon the filing of the bond, the tax collector shall release the property to the assessee.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-2954","source":"California Legislative Information bulk export (pubinfo)"}