§ 45551 Whenever any fee payer is delinquent in the payment of the fee, the …
§ 45552 Notice of the sale, and the time and place thereof, shall be given to …
§ 45553 At the sale the property shall be sold by the board, or by its …
§ 45554 If, after the sale, the money received exceeds the amount of all …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 23 > Chapter 4 > Article 4 - Seizure and Sale

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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.
  • newspaper: means a newspaper of general circulation. See California Revenue and Taxation Code 36.5
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • 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.
  • Trustee: A person or institution holding and administering property in trust.