Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 5. Seizure and Sale

Section 11513

11513. Sale of property. At the sale the board shall sell the property in accordance with law and the notice, and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.

History.—Added by Stats. 1987, Ch. 498, in effect January 1, 1988.