§ 32373
79 words·~1 min read·
/ca/revenue-and-taxation-code/32373A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 taxpayer.