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 2960

2960. Bill of sale. On payment of the price bid for property sold, the delivery of the property with a bill of sale vests title in the purchaser.

History.—Stats. 1974, Ch. 908, p. 1916, in effect January 1, 1975, renumbered the section which was formerly numbered 2918.

Redemption by owner.—When personal property is to be sold at auction to enforce payment of delinquent taxes, title to the property does not pass to the successful bidder until he has paid the bid price, and the property, with bill of sale, has been delivered to him. Prior to the actual passage of title to the bidder, the owner has the right to pay his delinquent taxes and redeem the property. Genitally v. San Diego County, 240 Cal.App.2d 456.

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