Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll


Chapter 4. Collection on the Unsecured Roll

Article 1. General Provisions.

2901. Due date. Taxes on unsecured property are due on the lien date.

History.—Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll."

Constitutionality.—This section and Section 2951, as applied to personal property ( Rode v. Siebe, 119 Cal. 518), and to the interest of a lessee under an oil lease ( Mohawk Oil Company v. Hopkins, 196 Cal. 148), is not violative of any constitutional restrictions.

2902. Completion of assessment. The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.

History.—Added by Stats. 1943, p. 2440, in effect August 4, 1943.

2903. Collection by tax collector. The tax collector shall collect taxes on unsecured property.

History.—Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll." Stats. 1974, Ch. 166, p. 322, in effect January 1, 1975, substituted "tax collector shall" for "assessor may".

2905. Unsecured tax rate. In collecting taxes on unsecured property the tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected. In the event that the assessment ratio is changed, the tax rate for unsecured property shall reflect the difference in ratios and shall be based on the assessment ratio for the current year. In collecting taxes on unsecured property that escaped taxation in any prior year or years the rate to be used shall be the rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. In the event the assessment ratio is changed, the assessed value utilized in determining the amount of the escape assessment shall be that which would have been employed in the year when it should have been lawfully assessed. The taxes on unsecured property shall be computed in dollars and cents, rejecting the fractions of a cent.

History.—Stats. 1941, p. 410, operative February 1, 1941, added "of the same kind" following "property." Stats. 1941, p. 3113, in effect September 13, 1941, added last sentence. Stats. 1943, p. 2440, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll." Stats. 1961, p. 4230, in effect September 15, 1961, inserted the second sentence. Stats. 1968, p. 2143, in effect November 13, 1968, reworded the second sentence which formerly imposed tax on escapes at the rate for like property on the secured roll for the year preceding the year of entry on the roll. Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, added the second and fourth sentences.

Note.—Section 6 of Stats. 1961, p. 4230, provided that the amendment was declaratory of existing law and that it shall apply to escape assessments made prior to its effective date.

Note.—See Article XIII, Section 12, of the Constitution.

2906. Receipts; form of to be prescribed by board. [Repealed by Stats. 1992, Ch. 523, in effect January 7, 1993.]

2907. Accounting. [Repealed by Stats. 1992, Ch. 523, in effect January 1, 1993.]

2908. Further receipts. [Repealed by Stats. 1992, Ch. 523, in effect January 1, 1993.]

2908.3. Further accounting. [Repealed by Stats. 1992, Ch. 523, in effect January 1, 1993.]

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2909.1. Delivering records to tax collector. To enable the tax collector to collect taxes on unsecured property on or after the due date, the assessor shall deliver to the tax collector, as soon as practicable after that date, a record in writing of the assessment of the unsecured property in such form as the board may prescribe.

History.—Added by Stats. 1943, p. 2441, in effect August 4, 1943. Stats. 1974, Ch. 166, p. 322, in effect January 1, 1975, substituted "To enable the tax collector" for "If the tax collector is".

2910. Auditor's examination; charging tax collector, unsecured roll. [Repealed by Stats. 1993, Ch. 1187, in effect January 1, 1994.]

2910.1. Unsecured roll; mailing tax bills. The tax collector may, no later than 30 days prior to the date on which taxes are delinquent and as soon as reasonably possible after receipt of the extended assessment roll, mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, unless the total tax bill amount due is too small to justify the cost of collection. Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed by this code. However, the penalty imposed for delinquent taxes as provided by any section in this code shall be canceled if the assessee convinces the tax collector that he or she did not receive the tax bill mailed to the address provided on the roll or electronic address provided and authorized by the taxpayer to the tax collector.

History.—Added by Stats. 1993, Ch. 1187, in effect January 1, 1994. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added ", unless the total . . . cost of collection" after "due" in the first sentence, and added the second and third sentences. Stats. 1999, Ch. 941 (SB 1231) , in effect January 1, 2000, added "or electronically transmit" after "mail" in the first sentence; and added "or electronic address provided and authorized by the taxpayer to the tax collector" after "roll" in the third sentence.

2910.5. Receipts. When taxes on unsecured property are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying:

(a) The name of the assessee.

(b) The amount of the assessment.

(c) The amount of tax paid.

(d) The beginning and ending of the fiscal year for which the tax is paid.

History.—Added by Stats. 1953, p. 2104, in effect September 9, 1953. Stats. 1974, Ch. 166, p. 323, in effect January 1, 1975, substituted "Upon collecting taxes on unsecured property," for "If taxes on unsecured property are collected by", and deleted "he" after "tax collector" in the first sentence. Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "When taxes . . . the tax," for "Upon collecting taxes on unsecured property," before "the tax collector" in the first sentence.

2910.6. Receipt; request by taxpayer. [Repealed by Stats. 1983, Ch. 1224, in effect January 1, 1984.]

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2910.7. Agent paying taxes to send bill to assessee. Any person who receives a tax bill respecting property which has been assessed to another and who has power, pursuant to written or oral authorization, to pay the taxes on behalf of another shall after the taxes have been paid in full and within 30 days of the receipt of the written request of the assessee, either deposit the original or a copy of the bill in the United States mail in an envelope addressed to the last known address of the assessee as shown on the bill, postage being prepaid, or deliver it otherwise to the assessee within said 30 days.

History.—Added by Stats. 1955, p. 2663, in effect September 7, 1955.

2913. Entry of payment. [Repealed by Stats. 1993, Ch. 1187, in effect January 1, 1994.]

2913. Recording tax payments. The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:

(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.

(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.

History.—Added by Stats. 1993, Ch. 1187, in effect January 1, 1994.

2913.5. Machine-prepared lists. [Repealed by Stats. 1993, Ch. 1187, in effect January 1, 1994.]

2921.5. Transfer from secured roll. Taxes, penalties, and costs on unsecured property, as defined in subdivision (b) of Section 134, shall be transferred from the "secured roll" to the "unsecured roll" of the corresponding year by the county auditor on order of the board of supervisors with the written consent of the county legal advisor pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 at the same time the taxes are canceled on the property, and shall be collected in the same manner as other delinquent taxes on the "unsecured roll." Amounts transferred pursuant to this section continue to be subject to delinquent penalties until the amounts are paid and are collectible from either the person from whom the property was acquired or the public entity that acquired the property.

History.—Added by Stats. 1947, p. 2021, in effect September 19, 1947. Stats. 1951, p. 1631, in effect September 22, 1951, added clause relating to delinquent penalty. Stats. 1959, p. 3044, in effect September 18, 1959, added "on order of the board of supervisors with the written consent of the district attorney pursuant to Section 4986 of this code," inserted "the" before "time" and substituted "public agency" for "political subdivision." Stats. 1979, Ch. 31, in effect January 1, 1980 designated first and second sentences as subdivisions (a) and (b) respectively; added "Except as provided in subdivision (b)," substituted "subdivision (b) for" subparagraph (b), added "Article 5 (commencing with Section 5081) of Chapter 4 of Part 9", and substituted "property" for "estate" in subdivision (a); and deleted "provided, that" before "No delinquent" and "such" and "so" before the first "taxes", and substituted "property" for "estate", and substituted "entity" for "agency" in subdivision (b). Stats. 1988, Ch. 830, in effect January 1, 1989, added ", penalties, and costs" before "on secured property" and substituted "advisor" for "adviser" in subdivision (a). Stats. 1992, Ch. 523, in effect January 1, 1993, added "Amounts . . . property." as the second sentence in subdivision (a). Stats. 2002, Ch. 269 (SB 2085), in effect January 1, 2003, deleted subdivision letter designation (a) from the first paragraph and deleted "Except as provided in subdivision (b)," before "taxes" in the first sentence therein; and deleted former subdivision (b) which provided that "No delinquent penalty shall attach to taxes transferred pursuant to subdivision (a), except to those taxes which carried delinquent penalty on the secured roll at the time the property involved was acquired by a public entity." Stats. 2003, Ch. 62 (SB 600), in effect January 1, 2004, added a comma after the first "property" in the first sentence, and substituted "section" for "subdivision shall" after "pursuant to this" and deleted the comma after "paid" in the second sentence of the first paragraph.

Note—Section 31 of Stats. 1988, Ch. 830, provided that this act shall be applicable to the 1989–90 fiscal year and fiscal years thereafter.

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2922. Unsecured taxes delinquent. [Repealed by Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988.]

2922. Unsecured taxes delinquent. (a) Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5 p.m., or the close of business, whichever is later, on August 31 and thereafter subject to a delinquent penalty of 10 percent.

(b) Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.

(c) Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed in subdivisions (d) and (e), which shall attach beginning July 1 and on the first day of each month thereafter.

(d) Unsecured taxes remaining unpaid at 5 p.m., or the close of business, whichever is later, on the last day of the second month after the 10-percent penalty attaches shall be subject to an additional penalty of 1˝ percent attaching on the first day of each succeeding month on the amount of the original tax. The additional penalties shall continue to attach until the time of payment or until the time a court judgment is entered for the amount of unpaid taxes and penalties, whichever occurs first.

(e) In addition to the penalties imposed by this section, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.

(f) When the last day of a month falls on Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section.

History.—Added by Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988. Stats. 1990, Ch. 992, in effect January 1, 1991, added "and costs" after "additional penalties", substituted "subdivisions" for "subdivision" after "in", and added "and (e)" after "d" in subdivision (c); substituted "10-percent" for "10 percent" after "the" in the first sentence of subdivision (d); added new subdivision (e), and relettered former subdivision (e) as (f). Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "August 31" after "are delinquent" and added ", or the close of business, whichever is later, on August 31" in subdivision (a); added ", or the close of business, whichever is later," after "5 p.m." in subdivisions (b), (d), and (f); and substituted "on" for "of" after "whichever is later," in subdivision (f). Stats. 1994, Ch. 705, in effect January 1, 1995, deleted "(This Section . . . 1988.)"; and added second sentence in subdivision (f).

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2922.5. Unsecured taxes when assessment reduced after application. Notwithstanding Section 2922, with respect to taxes on the unsecured roll where an application for reduction in assessment has been filed pursuant to Section 1607 and the board reduces the assessment in dispute, Section 4985 shall apply.

If a taxpayer does not pay by the delinquency date established by Section 2922 and indicated on the unsecured assessment roll, interest at the rate of 1 percent per month on the unpaid tax shall be charged from that date to the date of correction. Taxes unpaid by 5 p.m., or the close of business, whichever is later, on the date established by Section 4985 are delinquent and thereafter a delinquent penalty of 10 percent attaches to them.

If taxes are not paid by 5 p.m., or the close of business, whichever is later, on the last day of the second succeeding month after the 10-percent penalty attaches, an additional penalty of 1˝ percent attaches to them on the first day of each month thereafter until the time of payment or until the time a court judgment is entered for the amount of the unpaid taxes and penalties, whichever occurs first.

This section is not applicable to assessments made pursuant to Section 501, or to assessments made pursuant to Section 531.2 where the escape is the result of an act or omission of the assessee and to assessments made pursuant to Sections 531.3, 531.4, and 531.5.

History.—Added by Stats. 1973, Ch. 1003, p. 1994, in effect January 1, 1974. Stats. 1981, Ch. 366, in effect January 1, 1982, substituted "1607" for "1603" after the second "section" in the first paragraph; substituted "1" for "˝" after "rate of" in the first sentence and "10" for "6" after "penalty of" in the second sentence of the second paragraph; and, substituted "10" for "6" after "after the" and "1˝" for "1" after "penalty of" in the third paragraph. Stats. 1988, Ch. 830, in effect January 1, 1989, substituted "where" for "to which" after "unsecured roll", deleted "of this code" after "Section 4985" in the first paragraph; substituted "delinquency" for "delinquent" before "date established", substituted "that" for "such" after "charged from", substituted "correction" for "payment" in the first sentence of the second paragraph; substituted "not paid" for "unpaid" before "by 5 p.m.", substituted "until" for "to" twice before "the time" in the third paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, added "or the close of business, whichever is later," after "5 p.m." in the second sentence of the second paragraph and the first sentence of the third paragraph and substituted "on" for "of" after "whichever is later," and "10-percent" for "10 percent" after "the" in the first sentence of the third paragraph.

2923. Discharge of accountability of small amounts. [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]

2923. Discharge from accountability. Any tax collector charged by law with the collection of any delinquent taxes on unsecured property may file a verified application with the board of supervisors for a discharge from accountability for the collection of taxes, penalty, and interest, and any other charge pertaining thereto, if the amount is so small as to not justify the cost of collection or if collection enforcement is impractical.

History—Added by Stats. 1996, Ch. 800, in effect January 1, 1997.

2924. Application for discharge. [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]

2925. Order. [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]

2926. Continued liability of taxpayer. [Repealed by Stats. 1994, Ch. 705, in effect January 1, 1995.]

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2927. Delinquent roll or abstract list of unpaid items. The collector of taxes on unsecured property shall prepare a delinquent roll or abstract list of unpaid items from the unsecured roll.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961.

2927.1. Contents and form. The delinquent roll or abstract list shall contain all the essential information relating to unpaid items shown in the rolls from which it is prepared and shall be in a form approved by the auditor and board of supervisors.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961.

2927.2. Annually prepared. Annually, after the taxes on the unsecured roll become delinquent, the collector shall insert in the abstract list or prepare a delinquent roll or an abstract list of, all unpaid items.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961.

2927.3. Certification. Upon completion of any delinquent roll or abstract list, or the insertion of new information on an abstract list, the auditor shall certify thereon that it contains a true and correct statement of all essential information necessary to the collection of and relating to unpaid taxes on unsecured property recorded in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the delinquent roll or the abstract list.

History.—Added by Stats. 1961, p. 1586, in effect September 15, 1961.

2927.4. Correction of errors. Errors occurring in the delinquent roll or abstract list may be corrected under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on the original unsecured roll.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961.

2927.5. Prima facie evidence. The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization and levy of taxes.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961.

2927.6. Partial payment of taxes. Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this chapter, the tax collector, with the approval of the board of supervisors, may accept such partial payment from the taxpayer. Such partial payments are to be applied first to all penalties, interest and costs with the balance being applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other delinquent tax.

History.—Added by Stats. 1978, Ch. 1084, in effect January 1, 1979. Stats. 1979, Ch. 242, in effect July 10, 1979, added the second sentence.

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2927.7. Pro rata payments. Notwithstanding any other provision of law, if the tax collector can determine that an assessee on the unsecured roll has a recorded, undivided interest in the property assessed, the tax collector may, at the assessee's request, accept pro rata payment of taxes due. The assessee shall pay to the tax collector an amount equal to the percentage of the total property comprised by the assessee's undivided interest assessed as a pro rata payment to the total amount due at the time of payment. Upon proper payment, the assessee shall be discharged from the tax lien.

History.—Added by Stats. 1990, Ch. 126, in effect June 11, 1990.

2928. Destruction of unsecured roll. Any original unsecured roll containing the information set forth in the delinquent roll or in an abstract list may be destroyed by the county officer in possession of the rolls; if (a) the destruction has, in all cases, first been approved by order of the board of supervisors, (b) the delinquent roll or abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least five years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the five-year retention period.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961. Stats. 1990, Ch. 126, in effect June 11, 1990, deleted "more than five years old" after "unsecured roll", substituted "if" for "; except that" after "the rolls", substituted "the" for "such" after "(a)", deleted "shall" after "destruction", added "has" after ", cases,", substituted "been" for "be" after "first", substituted a comma for "of the county, and" after "supervisors", substituted "has" for "shall" after "list", deleted "have" after "first", and added ", and (c) a certified, permanent record . . . creation of the original document" after "county auditor" in the first sentence; and added the second sentence.

2928.1. Presumption of payment upon destruction. Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961.

2929. Payment by mail. [Repealed by Stats. 1988, Ch. 830, in effect January 1, 1989.]

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Article 2. Seizure and Sale*

* Unless otherwise noted all the sections under Article 2 were enacted by Stats. 1974, Ch. 908, p. 1915, in effect January 1, 1975.

2951. Seizure and sale. 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.

History.—Stats. 1943, p. 2441, in effect August 4, 1943, substituted "unsecured property" for "unsecured roll." Stats. 1974, Ch. 908, p. 1915, in effect January 1, 1975, renumbered the section which was formerly numbered 2914.

Note.—Stats. 1943, p. 2441, amending the provisions of the Code, provides as follows: "Sec. 13. The substitution of the term ‘unsecured property' for the term ‘unsecured roll' in the sections of the Revenue and Taxation Code amended hereby shall not be construed as changing the intent and meaning of said sections but the use in this act of the term ‘unsecured property' is hereby declared to be a positive expression of a continuing legislative intent with respect to the matters set forth in said sections and of the sections of the Political Code from which the contents of said sections of the Revenue and Taxation Code were drawn in the process of codification."

Assessor not liable to purchaser for negligence.—A purchaser may not recover damages suffered by reason of the invalidity of the sale, caused by the negligence of the assessor in computing the amount of the tax. Routh v. Quinn, 20 Cal.2d 488.

Effect of seizure.—Priorities.—The seizure of the property does not create any priority over existing liens. Fresno County v. Commodity Credit Corp., 112 F.2d 639. A seizure and sale of property for delinquent taxes is not effective to defeat or impair the interest of one holding a perfected security interest in the property. Chrysler Credit Corp. v. Ostly, 42 Cal.App.3d 663, Cf. R. C. A. Photophone, Inc. v. Huffman, 5 Cal.App.2d 401, holding that a seizure and sale of property assessed to a lessee extinguished the rights of the lessor.

Effect of seizure.—Hearing.—This section is constitutional in that it permits a seizure of property without a prior administrative hearing but that it violates the due process clauses of the federal and state constitutions insofar as it authorizes the sale of property without the benefit of such a hearing. T. M. Cobb Co. v. Los Angeles County, 16 Cal.3d 606.

Effect of seizure.—Estoppel.—A party claiming under one who is in default of payment of taxes on liened personal property is estopped from asserting a tax title against the prior lienor where said party has knowledge of the prior lienor's claim and the prior lienor does not receive adequate notice of the tax sale which purportedly divests the prior lienor of title to the property. Dohrmann Co. v. Security Savings and Loan Assoc., 8 Cal.App.3d 655.

Nonjudicial foreclosure.—An ad valorem tax lien on plaintiff's possessory interest in tax-exempt Indian land was not eliminated by the nonjudicial foreclosure sale of the previous owner's possessory interest by a senior lienholder, where the lien was placed on the property before the sale and the senior lienholder was aware of it and agreed to pay it but failed to do so. Thus, the property was subject to seizure and sale for delinquent taxes under Section 107 and this section. Barer v. Riverside County, 57 Cal.App.4th 558.

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2952. Record. A record shall be kept of the property seized and sold.

History.—Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2915.

2953. Conditions precedent. 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. Conditions precedent; exceptions. 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.

History.—Stats. 1994, Ch. 668, in effect January 1, 1995, substituted "6111" for "6107" after "Sections 6101 to".

2954. Protested seizure; special proceedings. (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.

History.—Stats. 1976, Ch. 1079, p. 4884, in effect January 1, 1977, substituted "delinquent" for "delinqent" in subdivision (a)(3). Stats. 1982, Ch. 517, in effect January 1, 1983, deleted "or deposit cash in lieu of the bond," after "seizure,", substituted "the" for "said" after "proof of", and deleted "or cash deposit" after the second "bond" in the first sentence of, and deleted "or cash deposit" after "bond" in the second sentence of subdivision (b).

Note.—Section 414 of Stats. 1982, Ch. 517, provided that if a bond or undertaking is given before January 1, 1983:

(a) The bond or undertaking remains in effect notwithstanding the repeal or amendment by this act of all or part of the statute pursuant to which the bond or undertaking is given.

(b) Except to the extent provided in Section 995.020 of the Code of Civil Procedure, the law governing the bond or undertaking is the law applicable to the bond or undertaking immediately before January 1, 1983, and for this purpose the law is continued in effect as it then existed.

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2955. Special proceedings; scope of recovery. 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.

History.—Stats. 1982, Ch. 517, in effect January 1, 1983, substituted "the assessee is" for "he shall be" before "entitled" in the first sentence, deleted the former second sentence, and substituted "the" for "such" before the third and fourth "taxes" in the third sentence.

Note.—Section 414 of Stats. 1982, Ch. 517, provided that if a bond or undertaking is given before January 1, 1983:

(a) The bond or undertaking remains in effect notwithstanding the repeal or amendment by this act of all or part of the statute pursuant to which the bond or undertaking is given.

(b) Except to the extent provided in Section 995.020 of the Code of Civil Procedure, the law governing the bond or undertaking is the law applicable to the bond or undertaking immediately before January 1, 1983, and for this purpose the law is continued in effect as it then existed.

2956. Special proceedings; request for prompt disposition. 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. 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.

History.—Stats. 1957, p. 1968, in effect September 11, 1957, added last sentence. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2916.

Due Process Standards.—Notice of proceedings which may result in the termination of a citizen's title to property may not meet due process standards even if such notice is given according to statutory mandate; the means of notice employed must be such as one desirous of actually informing the absentee might reasonably adopt to accomplish it. Dohrmann Co. v. Security Savings and Loan Assoc., 8 Cal.App.3d 655.

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2958. Amount. The sale shall be a 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.

History.—Stats. 1949, p. 471, in effect October 1, 1949, added last paragraph. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2917. Stats. 1976, Ch. 828, p. 1895, in effect January 1, 1977, substituted "fifteen dollars ($15)" for "three dollars ($3)", substituted "tax collector" for "official", and deleted "and sale" after "seizure" in both places in subsection (c).

2959. Redemption of seized property. 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.

History.—Added by Stats. 1965, p. 1475, in effect September 17, 1965. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2917.5.

2960. Bill of sale. On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.

History.—Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2918.

Redemption by owner.—When personal property is to be sold at auction to enforce payment of delinquent taxes, title to the property does not pass to the successful bidder until he has paid the bid price, and the property, with bill of sale, has been delivered to him. Prior to the actual passage of title to the bidder, the owner has the right to pay his delinquent taxes and redeem the property. Genitally v. San Diego County, 240 Cal.App.2d 456.

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2961. Excess proceeds. 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.

History.—Stats. 1957, p. 768, in effect September 11, 1957, deleted "or six months after the effective date of Section 3795.3 of the Political Code, whichever is the later" from end of last sentence. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2919.

2962. Unsold portion. The unsold portion of any property may be left at the place of sale at the risk of the owner.

History.—Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2920.

2963. Statute of limitations. 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.

History.—Stats. 1955, p. 840, in effect September 7, 1955, substituted present three-year period for former one-year period or, in the case of property escaping assessment, two-year period. Stats. 1974, Ch. 908, p. 1917 in effect January 1, 1975, renumbered the section which was formerly numbered 2921. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "years from the date taxes due become delinquent" for "assessment years succeeding the date upon which the taxes became a lien" after "there" in the first sentence and added the second sentence.

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