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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 4. Collection of Fee

Article 4. Seizure and Sale

Section 45553


45553. Bill of sale; deed. 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.

History—Stats. 1988, Ch. 652, in effect January 1, 1989 deleted "subject to a right of redemption as prescribed in the Code of Civil Procedure upon sales of real property on execution" in second sentence.