Section 46443 Of Article 5. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 4. >> Article 5.
46443
. 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 subject to a right of redemption as
prescribed in the Code of Civil Procedure upon sales of real
property on execution. The unsold portion of any property seized may
be left at the place of sale at the risk of the feepayer.