SECTIONS 3201-3204 - California Statutes

REVENUE AND TAXATION CODE

SECTION 3201-3204

3201. Upon being directed by the Controller to sell a residential
dwelling, pursuant to Chapter 4.5 (commencing with Section 14735) of
Part 5.5 of Division 3 of Title 2 of the Government Code, the
Department of General Services shall issue a warrant for the
enforcement of the lien for postponed property taxes and the
collection of all amounts secured thereby.

3202. The warrant shall be recorded in the county in which the real
property is located in such manner as will impart constructive
notice of its recordation and shall be directed to the sheriff or
marshal and shall have the same force and effect as a writ of
execution. The warrant shall be levied and sale made pursuant to it
in the same manner and with the same force and effect as a levy of
and sale pursuant to a writ of execution.

3203. The Department of General Services shall pay or advance to
the sheriff or marshal, the same fees, commissions, and expenses as
are provided by law for similar services pursuant to a writ of
execution. The Department of General Services, and not the court,
shall approve the fees for newspaper publication.

3204. The fees, commissions, and expenses incurred by the
Department of General Services in the issuance, recordation, and
enforcement of the warrant for collection of postponed property taxes
shall be added to and become a part of the lien for postponed taxes.