California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 23. INTEGRATED WASTE MANAGEMENT FEE LAW |
Chapter 4. Collection of Fee |
ARTICLE 4. Seizure and Sale |
Section 45551.
Latest version.
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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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)