Section 32373 Of Article 3. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 7. >> Article 3.

. At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the board 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 title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.