Revenue and Taxation Code § 46432
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The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 168. Effective January 1, 1997.)