State Government
Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 9000 Mandatory Publications 9900 Notice of Seizure and Sale: Publication Information9900 Notice of Seizure and Sale: Publication Information
9900. GENERAL APPLICATION
The tax collector may seize certain property belonging to the assessee, either prior to or after the delinquency date. Seizures before the delinquency date are complex and should be done only with careful consideration of potential legal ramifications. Seizures after the delinquency date can be routinely accomplished. If it is determined, prior to or after the delinquency date, that taxes will not be collectible due to the financial condition of the taxpayer and the possibility exists that the property may be removed from the tax collector's jurisdiction, such property may be seized after complying with certain procedures.
This section is concerned with the notice and publication of the intent to sell seized property. The procedures involved in seizing and selling property are covered in M-2400 et seq.