Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2954 — Seizure and Sale
Cal. Rev. & Tax. Code § 2954
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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:
Citator
Cal. Rev. & Tax. Code § 2954 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.
(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.