Section 11513 Of Article 5. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 4. >> Article 5.
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.