Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 5. COLLECTION OF TAXES [2501 - 3205]

  ( Part 5 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 4. Collection on the Unsecured Roll [2901 - 2963]

  ( Chapter 4 enacted by Stats. 1939, Ch. 154. )
  

ARTICLE 2. Seizure and Sale [2951 - 2963]
  ( Article 2 added by Stats. 1974, Ch. 908. )

  
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.

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