Section 43003 Of Article 1. General From California Government Code >> Division 4. >> Title 4. >> Chapter 1. >> Article 1.
43003
. Tax liens may be enforced by either of the following:
(a) (1) A sale of the real property affected and execution and
delivery of necessary certificates and deeds, under regulations
prescribed by ordinance. The regulations shall include a requirement
that notice of the proposed sale be sent to the parties of interest,
as defined in Section 4675 of the Revenue and Taxation Code, by the
method set forth in Section 3701 of the Revenue and Taxation Code.
(2) Section 3701 of the Revenue and Taxation Code applies to the
sending of notice and the validity of sale under this subdivision as
though fully set forth in the subdivision, except that, for purposes
of this subdivision:
(A) The reference in Section 3701 to "written authorization of the
Controller" means the earliest time when, pursuant to an ordinance
adopted to comply with this subdivision and without the inclusion of
any periods of notice otherwise required, the real property may be
sold to enforce the lien.
(B) The reference to "tax collector" means the official charged by
an ordinance adopted pursuant to this subdivision with the duty of
conducting the sale.
(3) The city shall charge a fee for providing notice pursuant to
this section in an amount which does not exceed the estimated
reasonable cost.
(b) Action to foreclose the liens in any court of competent
jurisdiction.