Section 2951.
Cal. Revenue and Taxation Code - RTC § 2951.
in effectTaxes due on unsecured property may be collected by seizure and sale of any of the following property belonging or assessed to the assessee:
(a)
Personal property.
(b)
Improvements.
(c)
Possessory interests.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026