11511. At any time within four years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount by its seizure of any property, real or personal, of the
person and its sale of that property, or a sufficient part of it, at
public auction to pay the amount due together with any interest or
penalties imposed for the delinquency and any costs incurred on
account of the seizure and sale.
11512. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in writing at least 20 days before the date set
for the sale in the following manner: The notice shall be personally
served or enclosed in an envelope addressed to the taxpayer or other
person at his or her last known address or place of business in this
state. If not personally served, the notice shall be deposited in the
United States mail, postage prepaid. The notice shall be published
pursuant to Section 6063 of the Government Code, in a newspaper of
general circulation published in the city in which the property or a
part thereof is situated if any part thereof is situated in a city
or, if not, in a newspaper of general circulation published in the
county in which the property or a part thereof is located. Notice
shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
11513. At the sale the board shall sell the property in accordance
with law and the notice, and 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 the interest or title of the
person liable for the amount in the purchaser. The unsold portion of
any property seized may be left at the place of sale at the risk of
the person liable for the amount.
11514. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
and obtain that person's receipt. If any person having an interest in
or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold any
excess pending a determination of the rights of the respective
parties thereto by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, or that person's heirs, successors, or
assigns.
11511. At any time within four years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount by its seizure of any property, real or personal, of the
person and its sale of that property, or a sufficient part of it, at
public auction to pay the amount due together with any interest or
penalties imposed for the delinquency and any costs incurred on
account of the seizure and sale.
11512. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in writing at least 20 days before the date set
for the sale in the following manner: The notice shall be personally
served or enclosed in an envelope addressed to the taxpayer or other
person at his or her last known address or place of business in this
state. If not personally served, the notice shall be deposited in the
United States mail, postage prepaid. The notice shall be published
pursuant to Section 6063 of the Government Code, in a newspaper of
general circulation published in the city in which the property or a
part thereof is situated if any part thereof is situated in a city
or, if not, in a newspaper of general circulation published in the
county in which the property or a part thereof is located. Notice
shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
11513. At the sale the board shall sell the property in accordance
with law and the notice, and 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 the interest or title of the
person liable for the amount in the purchaser. The unsold portion of
any property seized may be left at the place of sale at the risk of
the person liable for the amount.
11514. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
and obtain that person's receipt. If any person having an interest in
or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold any
excess pending a determination of the rights of the respective
parties thereto by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, or that person's heirs, successors, or
assigns.
11511. At any time within four years after any person is delinquent
in the payment of any amount, the board may forthwith collect the
amount by its seizure of any property, real or personal, of the
person and its sale of that property, or a sufficient part of it, at
public auction to pay the amount due together with any interest or
penalties imposed for the delinquency and any costs incurred on
account of the seizure and sale.
11512. Notice of the sale and the time and place thereof shall be
given to the delinquent person and to all persons who have an
interest of record in writing at least 20 days before the date set
for the sale in the following manner: The notice shall be personally
served or enclosed in an envelope addressed to the taxpayer or other
person at his or her last known address or place of business in this
state. If not personally served, the notice shall be deposited in the
United States mail, postage prepaid. The notice shall be published
pursuant to Section 6063 of the Government Code, in a newspaper of
general circulation published in the city in which the property or a
part thereof is situated if any part thereof is situated in a city
or, if not, in a newspaper of general circulation published in the
county in which the property or a part thereof is located. Notice
shall also be posted in both of the following manners:
(a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest in the
property is to be sold.
(b) One conspicuous place on the property.
The notice shall contain a description of the property to be sold,
a statement of the amount due, including taxes, interest, penalties,
and costs, the name of the delinquent, and the further statement
that unless the amount due is paid on or before the time fixed in the
notice for the sale, the property, or so much of it as may be
necessary, will be sold in accordance with law and the notice.
11513. At the sale the board shall sell the property in accordance
with law and the notice, and 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 the interest or title of the
person liable for the amount in the purchaser. The unsold portion of
any property seized may be left at the place of sale at the risk of
the person liable for the amount.
11514. If upon the sale the moneys received exceed the total of all
amounts, including interest, penalties, and costs due the state, the
board shall return the excess to the person liable for the amounts
and obtain that person's receipt. If any person having an interest in
or lien upon the property files with the board prior to the sale
notice of his or her interest or lien, the board shall withhold any
excess pending a determination of the rights of the respective
parties thereto by a court of competent jurisdiction. If for any
reason the receipt of the person liable for the amount is not
available, the board shall deposit the excess moneys with the
Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, or that person's heirs, successors, or
assigns.
