2005 California Revenue and Taxation Code Sections 32371-32374 Article 3. Seizure and Sale

32371.  Whenever any taxpayer is delinquent in the payment of the
tax, the board or its authorized representative may seize any
property, real or personal, of the taxpayer, and sell at public
auction the property seized, or a sufficient portion thereof, to pay
the tax due, together with any penalties imposed for the delinquency
and all costs that have been incurred on account of the seizure and
sale.
32372.  Notice of the sale, and the time and place thereof, shall be
given to the delinquent taxpayer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner:  The notice shall be
personally served or enclosed in an envelope addressed to the
taxpayer or other person at his or her last known residence or place
of  business in this state.  The notice shall be published pursuant
to Section 6063 of the Government Code  in a newspaper of general
circulation published in the city in which the property or a part
thereof is situated if any part thereof is situated in a city or, if
not, in a newspaper of general circulation published in the county in
which the property or a part thereof is located.  Notice shall also
be posted in both of the following manners:
   (a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
   (b) One conspicuous place on the property.
   The notice shall contain a description of the property to be sold,
a statement of the amount due, including taxes, interest, penalties,
and costs, the name of the taxpayer, and the further statement that
unless the  amount due is paid on  or before the time fixed in the
notice for the sale, the property, or so much thereof as may be
necessary, will be sold in accordance with law and the notice.
32373.  At the sale the property shall be sold by the board or by
its authorized agent in accordance with law and the notice, and the
board shall deliver to the purchaser a bill of sale for the personal
property and a deed for any real property sold.  The bill of sale or
deed vests title in the purchaser.  The unsold portion of any
property seized may be left at the place of sale at the risk of the
taxpayer.
32374.  If upon the sale the moneys received exceed the amount of
all license taxes, penalties, and costs due the state from the
taxpayer, the board shall return the excess to him or her and obtain
his or her receipt.  If any person having an interest in or lien upon
the property files with the board prior to the sale notice of his or
her interest, the board shall withhold any excess pending a
determination of the rights of the respective parties to the property
by a court of competent jurisdiction.  If for any reason the receipt
of the taxpayer is not available, the board shall deposit the excess
moneys with the Controller, as trustee for the owner, subject to the
order of the taxpayer, his or her heirs, successors, or assigns.