Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 2. Suit for Tax

Section 11473

11473. Attachment. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.

History.—Stats. 1974, Ch. 1516, p. 3393, in effect January 1, 1975, operative January 1, 1976, substituted the balance of the sentence after "may" for "issue, and no bond or affidavit previous to the issuing of the attachment is required". Stats. 1975, Ch. 200, in effect January 1, 1976, postponed the operative date to January 1, 1977. Stats. 1998, Ch. 695 (SB 2235), in effect January 1, 1999, renumbered former Section 11472 to Section 11473.

Note.—Section 48 of Stats. 1974, Ch. 1516, provided that if any provision of this act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect any other provision or application of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are severable. Sec. 49(b) thereof provided that except as otherwise provided by rules adopted by the Judicial Council effective on or after January 1, 1976, this act shall not apply to any writ of attachment issued prior to January 1, 1976, and such writs of attachment shall continue to be governed in all respects by the provisions of Chapter 4 (commencing with Section 537) of Title 7 of Part 2 of the Code of Civil Procedure in effect on December 31, 1975. Sec. 50 thereof provided no payment by state to local governments because of this act.