Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 2. Seizure and Sale*

Section 2953.1

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".

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