45551-45554

REVENUE AND TAXATION CODE
SECTION 45551-45554




45551.  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 thereof, 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.



45552.  Notice of the sale, and the time and place thereof, shall be
given to the delinquent fee payer and to all persons who have an
interest of record in the property at least 20 days before the date
set for the sale in the following manner: The notice shall be
personally served or enclosed in an envelope addressed to the fee
payer or other person at his or her last known residence or place of
business in this state as it appears upon the records of the board,
if any, and depositing it in the United States registered mail,
postage prepaid. The notice shall be published pursuant to Section
6063 of the Government Code in a newspaper of general circulation
published in the city in which the property or a part thereof is
situated if any part thereof is situated in a city or, if not, in a
newspaper of general circulation published in the county in which the
property or a part thereof is located. Notice shall also be posted
in both of the following manners:
   (a) One public place in the city in which the interest in property
is to be sold if it is to be sold in a city or, if not to be sold in
a city, one public place in the county in which the interest to the
property is to be sold.
   (b) One conspicuous place on the property.
   The notice shall contain a description of the property to be sold,
a statement of the amount due, including fees, interest, penalties,
and costs, the name of the fee payer, and the further statement that
unless the amount due is paid on or before the time fixed in the
notice of the sale, the property, or so much thereof as may be
necessary, will be sold in accordance with law and the notice.



45553.  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 fee
payer.



45554.  If, after the sale, the money received exceeds the amount of
all fees, penalties, and costs due the state from the fee payer, the
board shall return the excess to him or her and obtain his or her
receipt. If any persons having an interest in or lien upon the
property files with the board prior to the sale notice of his or her
interest, the board shall withhold any excess pending a determination
of the rights of the respective parties to the excess moneys by a
court of competent jurisdiction. If the receipt of the fee payer is
not available, the board shall deposit the excess moneys with the
Controller, as trustee for the owner, subject to the order of the fee
payer, his or her heirs, successors, or assigns.