CA Rev & Tax Code Section 2954


(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.
Last Updated

Aug. 19, 2023

§ 2954’s source at ca​.gov