Cal. Rev. & Tax. Code § 2954

# (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:

(1)That there are no grounds for the seizure;

(2)That the declaration of the tax collector is untrue or inaccurate; and

(3)That there are and will be sufficient funds to pay the taxes prior to the date such taxes become delinquent.

# (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.