Section 50128 Of Article 4. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 26. >> Chapter 4. >> Article 4.

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