Section 60461 Of Article 5. Seizure And Sale From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 7. >> Article 5.

. Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any interest and penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.