California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2958
Official textleginfo.legislature.ca.gov
The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs.
Costs include but are not limited to:
# (a)
The costs of advertising.
# (b)
The same mileage and keeper’s fees as allowed by law to the sheriff for seizing and keeping property under attachment.
# (c)
A fee of not exceeding fifteen dollars ($15) for each seizure which may be charged by the tax collector making the seizure.
Whenever any of the foregoing costs have been incurred by the county any payment of taxes made thereafter shall include the amount of such costs.
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