2005 California Revenue and Taxation Code Sections 2951-2963 Article 2. Seizure and Sale

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 interests.
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 first determines that seizure
prior to that date is necessary because there is a great probability
that the taxes will not be collectible after the delinquency date due
to the financial condition of the taxpayer or other suitable reason,
and prior to the seizure files a written declaration under penalty
of perjury with the clerk of the board of supervisors setting forth
the grounds and necessity for such seizure.
   The tax collector shall deliver a copy of the declaration to the
assessee at the time of seizure.
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 6111, inclusive, of the Uniform
Commercial Code, or which is advertised to be sold at public
auction, or which has been seized for prior year's delinquent taxes
may be seized by the tax collector prior to delinquency without
filing a declaration with the clerk of the board of supervisors.
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 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.
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 attorney's fees, incurred by virtue of
the seizure and subsequent actions, and the tax collector shall bear
the costs of seizure and any fees and expenses of keeping the seized
property.  If, however, subsequent to the date the taxes in question
become delinquent, the taxes are not paid in full and it becomes
necessary for the tax collector to seize property of the assessee in
payment of the taxes or to commence an action against the assessee
for recovery of the taxes, in addition to all taxes and delinquent
penalties, the assessee shall reimburse the county for all costs
incurred at the time of the original seizure and all other costs
charged to the tax collector or the county as a result of the
original seizure and any subsequent actions.
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 thereto, give such proceedings precedence
over all other civil actions and proceedings, except actions and
proceedings to which special precedence is otherwise given by law, in
the matter of the setting of them for hearing or trial and in their
hearing or trial, to the end that all such proceedings shall be
quickly heard and determined.
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 public places.  In the event that it is
necessary to continue the sale to a later date, notice shall be given
as provided above.
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 limited to:
   (a) The costs of advertising.
   (b) The same mileage and keeper's fees as allowed by law to the
sheriff for seizing and keeping property under attachment.
   (c) A fee of not exceeding fifteen dollars ($15) for each seizure
which may be charged by the tax collector making the seizure.
   Whenever any of the foregoing costs have been incurred by the
county any payment of taxes made thereafter shall include the amount
of such costs.
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 the property is sold such
payment may be made at the office of the tax collector or to the
auctioneer at the place of sale as designated in the notice of sale.
For purposes of this section, property is sold when the bid is
accepted by the auctioneer.
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 deposited in the county treasury,
subject to the order of the owner or his successor in interest.  Any
excess in the proceeds of any sale heretofore or hereafter made
becomes the property of the county if not claimed within three years
after the date of sale.
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 be tolled for any period
during which collection actions are prohibited by bankruptcy laws or
rules, or by court order.