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.
Cal. Rev. & Tax. Code § 2951
Seizure and Sale
Applied in 2 court decisions — leading case Fort Mojave Tribe v. County of San Bernardino (1976)
Most recently applied in 87 Cal. App. 3d 319 - Garcia v. County of Santa Clara (December 1978)
Added by renumbering Section 2914 by Stats. 1974, Ch. 908.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.