Rev. & Tax. Code, § 2954 · Article 2. Seizure and Sale
Rev. & Tax. Code, § 2954
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An assessee may challenge a seizure of property made pursuant to Section 2953 by petitioning for a writ of prohibition or writ of mandate in the superior court alleging:
(1) That there are no grounds for the seizure;
(2) That the declaration of the tax collector is untrue or inaccurate; and
(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent.
(b) As a condition of maintaining the special proceedings for a writ, the assessee shall file with the tax collector a bond sufficient to pay the taxes and all fees and charges actually incurred by the tax collector as a result of the seizure, and shall furnish proof of the bond with the court. Upon the filing of the bond, the tax collector shall release the property to the assessee.
Notes and commentary — not statutory text
History
Amended by Stats. 1982, Ch. 517, Sec. 361.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2954.
- Text hash
- sha256 c0f57d3d648cd7851d47cca727f54f79ca1d2fa40143a9181bb88dc4e10f617d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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