At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.

(Amended by Stats. 1988, Ch. 652, Sec. 1.)

Terms Used In California Revenue and Taxation Code 43433

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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