BlackletterCalifornia law

Revenue and Taxation Code § 2951

ARTICLE 2. Seizure and Sale

Current as of September 28, 2026Rev. & Tax. Code, § 2951Official source ↗

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

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.