DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 2. Seizure and Sale 2951-2963
§ 2951
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:
(a) Personal property.
(b) Improvements.
(c) Possessory interests.
(Added by renumbering Section 2914 by Stats. 1974, Ch. 908.)
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