Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 2. Seizure and Sale*

Section 2958

2958. Amount. The sale shall be a public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs.

Costs include but are not limited to:

(a) The costs of advertising.

(b) The same mileage and keeper's fees as allowed by law to the sheriff for seizing and keeping property under attachment.

(c) A fee of not exceeding fifteen dollars ($15) for each seizure which may be charged by the tax collector making the seizure.

Whenever any of the foregoing costs have been incurred by the county any payment of taxes made thereafter shall include the amount of such costs.

History.—Stats. 1949, p. 471, in effect October 1, 1949, added last paragraph. Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2917. Stats. 1976, Ch. 828, p. 1895, in effect January 1, 1977, substituted "fifteen dollars ($15)" for "three dollars ($3)", substituted "tax collector" for "official", and deleted "and sale" after "seizure" in both places in subsection (c).

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