Section 32371 Of Article 3. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 7. >> Article 3.

. Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.