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 2955

2955. Special proceedings; scope of recovery. If the assessee prevails in the special proceeding for a writ under Section 2954, the assessee is entitled to recover from the county all costs, including attorney's fees, incurred by virtue of the seizure and subsequent actions, and the tax collector shall bear the costs of seizure and any fees and expenses of keeping the seized property. If, however, subsequent to the date the taxes in question become delinquent, the taxes are not paid in full and it becomes necessary for the tax collector to seize property of the assessee in payment of the taxes or to commence an action against the assessee for recovery of the taxes, in addition to all taxes and delinquent penalties, the assessee shall reimburse the county for all costs incurred at the time of the original seizure and all other costs charged to the tax collector or the county as a result of the original seizure and any subsequent actions.

History.—Stats. 1982, Ch. 517, in effect January 1, 1983, substituted "the assessee is" for "he shall be" before "entitled" in the first sentence, deleted the former second sentence, and substituted "the" for "such" before the third and fourth "taxes" in the third sentence.

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.