California Government Code 43003 – Tax liens may be enforced by either of the …
Tax liens may be enforced by either of the following:
(a) (1) A sale of the real property affected and execution and delivery of necessary certificates and deeds, under regulations prescribed by ordinance. The regulations shall include a requirement that notice of the proposed sale be sent to the parties of interest, as defined in § 4675 of the Revenue and Taxation Code, by the method set forth in § 3701 of the Revenue and Taxation Code.
Terms Used In California Government Code 43003
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
(2) § 3701 of the Revenue and Taxation Code applies to the sending of notice and the validity of sale under this subdivision as though fully set forth in the subdivision, except that, for purposes of this subdivision:
(A) The reference in Section 3701 to “written authorization of the Controller” means the earliest time when, pursuant to an ordinance adopted to comply with this subdivision and without the inclusion of any periods of notice otherwise required, the real property may be sold to enforce the lien.
(B) The reference to “tax collector” means the official charged by an ordinance adopted pursuant to this subdivision with the duty of conducting the sale.
(3) The city shall charge a fee for providing notice pursuant to this section in an amount which does not exceed the estimated reasonable cost.
(b) Action to foreclose the liens in any court of competent jurisdiction.
(Amended by Stats. 1985, Ch. 475, Sec. 1.)