§ 21-91. Purpose.

Latest version.

The purpose of this article is to provide procedures for an administrative hearing prior to the sale of property seized by the tax collector pursuant to Revenue and Taxation Code section 2951 et seq., so as to afford assessees due process under the Fifth and Fourteenth Amendments of the United States Constitution and section 7 of article 1 of the California Constitution.

(Ord. 1847, § 1, 7-26-77)

                    
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