3002. If an assessee of property on the unsecured roll moves to
another county, the official collecting taxes on the unsecured roll
in the county in which the property was assessed may employ an
attorney to sue for and collect the taxes in such official's name.
This does not relieve such official from any duties.
3003. Where delinquent taxes or assessments, including those on
personal property, are not a lien on real property sufficient, in the
judgment of the tax collector or the board of supervisors, to secure
the payment of the taxes or assessments, the county may, in any
civil action, sue the taxpayer in its own name, including general
partners of a partnership assessee, persons who have assumed the
liability to pay the assessed taxes by contract or lease, or those
persons who are the alter ego or successor in interest of a corporate
assessee, for the recovery of the delinquent taxes or assessments,
with penalties and costs. The county seat of the county in which the
property was assessed shall be a proper place of trial.
3004. In any suit for taxes the roll, or a duly certified copy of
any entry, showing the assessee, the property, and unpaid taxes or
assessments, is prima facie evidence of the plaintiff's right to
recover.
3005. When a civil action is brought by the tax collector to
recover delinquent unsecured property taxes, the sheriff or marshal
shall specify, when the summons or process is returned, the costs
which he or she would ordinarily be entitled to for that service and
those costs shall be made a part of any judgment recovered by the tax
collector and on payment or satisfaction of the judgment the costs
shall be deposited in the county general fund.
3006. (a) The tax collector may commence an action for recovery of
taxes on property on the unsecured roll prior to the date such taxes
become delinquent if, in the tax collector's opinion, it is necessary
to do so in order to insure payment of such taxes because of the
financial condition of the assessee or for other appropriate reasons.
The tax collector shall file a declaration under penalty of perjury,
as part of the complaint, setting forth the grounds and necessity
for the action prior to the delinquency date. The tax collector shall
also be entitled, upon application, to an ex parte writ of
attachment of so much of the assessee's property as is necessary to
satisfy the taxes on the basis of the tax collector's declaration.
(b) An assessee named in an action under subdivision (a) may file
with the court a bond sufficient to pay the taxes alleged due in the
complaint and petition the court to release the attached property.
(c) If the court determines that the action and writ of attachment
prior to the delinquency date are unnecessary, the court shall
require the county to pay all costs of suit, including attorney's
fees, incurred by the assessee, and the sureties shall be released
from liability on the bond. The court may, in its discretion, require
payment of the taxes in question as a condition of releasing the
sureties. In that case, however, the assessee shall be entitled to
interest from the county at the rate of 7 percent per annum from the
date the taxes are paid until the date the taxes would have become
delinquent.
(d) In any case where an action by the tax collector under this
section is dismissed and the assessee is not required by the court to
pay the taxes as a condition of dismissal and subsequent to the
delinquency date the taxes remain unpaid, the county shall be
entitled to recover, in addition to the taxes and all penalties and
costs accruing thereon, all costs ordered by the court to be paid by
the county to the assessee in the first action and all costs incurred
by the county in any subsequent actions of the county in collecting
the taxes.
(e) In all actions and proceedings brought under this section, all
courts in which the actions and proceedings are pending shall, upon
the request of any party thereto, give the actions and proceedings
precedence over all other civil actions and proceedings, except
actions and proceedings to which special precedence is otherwise
given by law, in the matter of setting them for hearing or trial, and
in their hearing or trial, to the end that all the actions and
proceedings shall be quickly heard and determined.
3007. Civil actions for delinquent taxes or assessments pursuant to
Section 3003 shall be commenced within three years of the date upon
which unsecured taxes became delinquent. The limitation period of
this section shall be tolled for any and all periods during which a
civil action described by this section is prohibited by federal
bankruptcy laws or rules, or by a court order.
3002. If an assessee of property on the unsecured roll moves to
another county, the official collecting taxes on the unsecured roll
in the county in which the property was assessed may employ an
attorney to sue for and collect the taxes in such official's name.
This does not relieve such official from any duties.
3003. Where delinquent taxes or assessments, including those on
personal property, are not a lien on real property sufficient, in the
judgment of the tax collector or the board of supervisors, to secure
the payment of the taxes or assessments, the county may, in any
civil action, sue the taxpayer in its own name, including general
partners of a partnership assessee, persons who have assumed the
liability to pay the assessed taxes by contract or lease, or those
persons who are the alter ego or successor in interest of a corporate
assessee, for the recovery of the delinquent taxes or assessments,
with penalties and costs. The county seat of the county in which the
property was assessed shall be a proper place of trial.
3004. In any suit for taxes the roll, or a duly certified copy of
any entry, showing the assessee, the property, and unpaid taxes or
assessments, is prima facie evidence of the plaintiff's right to
recover.
3005. When a civil action is brought by the tax collector to
recover delinquent unsecured property taxes, the sheriff or marshal
shall specify, when the summons or process is returned, the costs
which he or she would ordinarily be entitled to for that service and
those costs shall be made a part of any judgment recovered by the tax
collector and on payment or satisfaction of the judgment the costs
shall be deposited in the county general fund.
3006. (a) The tax collector may commence an action for recovery of
taxes on property on the unsecured roll prior to the date such taxes
become delinquent if, in the tax collector's opinion, it is necessary
to do so in order to insure payment of such taxes because of the
financial condition of the assessee or for other appropriate reasons.
The tax collector shall file a declaration under penalty of perjury,
as part of the complaint, setting forth the grounds and necessity
for the action prior to the delinquency date. The tax collector shall
also be entitled, upon application, to an ex parte writ of
attachment of so much of the assessee's property as is necessary to
satisfy the taxes on the basis of the tax collector's declaration.
(b) An assessee named in an action under subdivision (a) may file
with the court a bond sufficient to pay the taxes alleged due in the
complaint and petition the court to release the attached property.
(c) If the court determines that the action and writ of attachment
prior to the delinquency date are unnecessary, the court shall
require the county to pay all costs of suit, including attorney's
fees, incurred by the assessee, and the sureties shall be released
from liability on the bond. The court may, in its discretion, require
payment of the taxes in question as a condition of releasing the
sureties. In that case, however, the assessee shall be entitled to
interest from the county at the rate of 7 percent per annum from the
date the taxes are paid until the date the taxes would have become
delinquent.
(d) In any case where an action by the tax collector under this
section is dismissed and the assessee is not required by the court to
pay the taxes as a condition of dismissal and subsequent to the
delinquency date the taxes remain unpaid, the county shall be
entitled to recover, in addition to the taxes and all penalties and
costs accruing thereon, all costs ordered by the court to be paid by
the county to the assessee in the first action and all costs incurred
by the county in any subsequent actions of the county in collecting
the taxes.
(e) In all actions and proceedings brought under this section, all
courts in which the actions and proceedings are pending shall, upon
the request of any party thereto, give the actions and proceedings
precedence over all other civil actions and proceedings, except
actions and proceedings to which special precedence is otherwise
given by law, in the matter of setting them for hearing or trial, and
in their hearing or trial, to the end that all the actions and
proceedings shall be quickly heard and determined.
3007. Civil actions for delinquent taxes or assessments pursuant to
Section 3003 shall be commenced within three years of the date upon
which unsecured taxes became delinquent. The limitation period of
this section shall be tolled for any and all periods during which a
civil action described by this section is prohibited by federal
bankruptcy laws or rules, or by a court order.
3002. If an assessee of property on the unsecured roll moves to
another county, the official collecting taxes on the unsecured roll
in the county in which the property was assessed may employ an
attorney to sue for and collect the taxes in such official's name.
This does not relieve such official from any duties.
3003. Where delinquent taxes or assessments, including those on
personal property, are not a lien on real property sufficient, in the
judgment of the tax collector or the board of supervisors, to secure
the payment of the taxes or assessments, the county may, in any
civil action, sue the taxpayer in its own name, including general
partners of a partnership assessee, persons who have assumed the
liability to pay the assessed taxes by contract or lease, or those
persons who are the alter ego or successor in interest of a corporate
assessee, for the recovery of the delinquent taxes or assessments,
with penalties and costs. The county seat of the county in which the
property was assessed shall be a proper place of trial.
3004. In any suit for taxes the roll, or a duly certified copy of
any entry, showing the assessee, the property, and unpaid taxes or
assessments, is prima facie evidence of the plaintiff's right to
recover.
3005. When a civil action is brought by the tax collector to
recover delinquent unsecured property taxes, the sheriff or marshal
shall specify, when the summons or process is returned, the costs
which he or she would ordinarily be entitled to for that service and
those costs shall be made a part of any judgment recovered by the tax
collector and on payment or satisfaction of the judgment the costs
shall be deposited in the county general fund.
3006. (a) The tax collector may commence an action for recovery of
taxes on property on the unsecured roll prior to the date such taxes
become delinquent if, in the tax collector's opinion, it is necessary
to do so in order to insure payment of such taxes because of the
financial condition of the assessee or for other appropriate reasons.
The tax collector shall file a declaration under penalty of perjury,
as part of the complaint, setting forth the grounds and necessity
for the action prior to the delinquency date. The tax collector shall
also be entitled, upon application, to an ex parte writ of
attachment of so much of the assessee's property as is necessary to
satisfy the taxes on the basis of the tax collector's declaration.
(b) An assessee named in an action under subdivision (a) may file
with the court a bond sufficient to pay the taxes alleged due in the
complaint and petition the court to release the attached property.
(c) If the court determines that the action and writ of attachment
prior to the delinquency date are unnecessary, the court shall
require the county to pay all costs of suit, including attorney's
fees, incurred by the assessee, and the sureties shall be released
from liability on the bond. The court may, in its discretion, require
payment of the taxes in question as a condition of releasing the
sureties. In that case, however, the assessee shall be entitled to
interest from the county at the rate of 7 percent per annum from the
date the taxes are paid until the date the taxes would have become
delinquent.
(d) In any case where an action by the tax collector under this
section is dismissed and the assessee is not required by the court to
pay the taxes as a condition of dismissal and subsequent to the
delinquency date the taxes remain unpaid, the county shall be
entitled to recover, in addition to the taxes and all penalties and
costs accruing thereon, all costs ordered by the court to be paid by
the county to the assessee in the first action and all costs incurred
by the county in any subsequent actions of the county in collecting
the taxes.
(e) In all actions and proceedings brought under this section, all
courts in which the actions and proceedings are pending shall, upon
the request of any party thereto, give the actions and proceedings
precedence over all other civil actions and proceedings, except
actions and proceedings to which special precedence is otherwise
given by law, in the matter of setting them for hearing or trial, and
in their hearing or trial, to the end that all the actions and
proceedings shall be quickly heard and determined.
3007. Civil actions for delinquent taxes or assessments pursuant to
Section 3003 shall be commenced within three years of the date upon
which unsecured taxes became delinquent. The limitation period of
this section shall be tolled for any and all periods during which a
civil action described by this section is prohibited by federal
bankruptcy laws or rules, or by a court order.
