Section 2951 Of Article 2. Seizure And Sale From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 4. >> Article 2.

. Taxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:
  (a) Personal property.
  (b) Improvements.
  (c) Possessory interests.