Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 4. Collection of Tax
Article 5. Seizure and Sale
11511. Seizure of property. At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by its seizure of any property, real or personal, of the person and its sale of that property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
History.—Added by Stats. 1987, Ch. 498, in effect January 1, 1988.