Section 2953 Of Article 2. Seizure And Sale From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 4. >> Article 2.
2953
. Property shall not be seized or sold in satisfaction of taxes
on unsecured property until after the date such taxes become
delinquent, unless the tax collector first determines that seizure
prior to that date is necessary because there is a great probability
that the taxes will not be collectible after the delinquency date due
to the financial condition of the taxpayer or other suitable reason,
and prior to the seizure files a written declaration under penalty
of perjury with the clerk of the board of supervisors setting forth
the grounds and necessity for such seizure.
The tax collector shall deliver a copy of the declaration to the
assessee at the time of seizure.