{"data":{"id":"us-ca/rtc-2954","jurisdiction":"us-ca","citation":"RTC § 2954","heading":"","body":"(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:\n(1) That there are no grounds for the seizure;\n(2) That the declaration of the tax collector is untrue or inaccurate; and\n(3) That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","ARTICLE 2. Seizure and Sale [2951. - 2963.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c0f57d3d648cd7851d47cca727f54f79ca1d2fa40143a9181bb88dc4e10f617d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2953.1","next":"us-ca/rtc-2955"},"notice":"GroundRules: Original legal text. Not legal advice."}