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 2954

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.

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