ARTICLE 2. Seizure and Sale [2951. - 2963.]

Article 2 added by Stats. 1974, Ch. 908.

§§ 2951–2963 · 14 sections

• § 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…
• § 2952 A record shall be kept of the property seized and sold.
• § 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 collector…
• § 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…
• § 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 the superior…
• § 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, including…
• § 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 party…
• § 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 county, or by posting in three…
• § 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 are not…
• § 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. Prior to the time…
• § 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.
• § 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 the excess shall be…
• § 2962 The unsold portion of any property may be left at the place of sale at the risk of the owner.
• § 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 period shall…