The opinion of the court was delivered by: Frank C. Damrell, JR United States District Judge
A final judgment was entered by this Court in the above-entitled action, by the stipulation of the parties, on October 2, 2001, (Docket No. 65)("Judgment"), ordering that the United States' federal tax liens be foreclosed and that the subject property, described below, be sold pursuant to 28 U.S.C. § 2001.
IDENTIFICATION OF PROPERTY
1. The first tract of real property which is the subject of this action is undeveloped land called the Bear Mountain Property. The legal description is attached as Exhibit A hereto and incorporated herein by this reference.
2. The second property which is the subject of this action is the "Hat Creek (Siegel) Property." Its legal description is:
LOT 10, BLOCK B, HAT CREEK VILLAGE SUBDIVISION, FILED SEPTEMBER 2, 1948 IN BOOK 7 OF MAPS AT PAGE 13, SHASTA COUNTY RECORDS.
3. The third property which is the subject of this action is the "Hat Creek (Webb) Property." Its legal description is:
LOT 11, BLOCK B, AS SHOWN ON THE MAP OF HAT CREEK VILLAGE SUBDIVISION RECORDED IN THE OFFICE OF THE COUNTY RECORDER SEPTEMBER 2, 1948 IN BOOK 7 OF MAPS AT PAGE 13, SHASTA COUNTY RECORDS. (Hereinafter collectively, the "Property.")
Accordingly, it is ORDERED as follows:
1. The United States Marshal for the Eastern District of California, his or her representative, or an Internal Revenue Service Property Appraisal and Liquidation Specialist ("PALS"), (hereinafter reference to the Marshall or PALS shall also refer to his or her agents, officers, and representatives) is authorized and directed under 28 U.S.C. §§ 2001 and 2002 to offer for public sale and to sell the Property. The United States may choose either the United States Marshal or a PALS to carry out the sale under this Order and shall make the arrangements for any sale as set forth in this Order.
2. The Marshal or PALS is authorized to have free access to the Property and to take all actions necessary to preserve the Property, including, but not limited to, retaining a locksmith or other person to change or install locks or other security devices on any part of the property, until the deed to the Property is delivered to the ultimate purchaser. 3. The terms and conditions of the sale are as follows:
a. the sale of the Property shall be free and clear of the interests of: defendants defendants Marjorie E. Brock, Juris Trust Company, Ltd., Trustee for GJB Management Company, GJB Company, the California Franchise Tax Board, and Washington Mutual Bank;
b. the sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning ordinances) affecting the Property, and easements and restrictions of record, if any;
c. the sale shall be held at the courthouse of the county or city in which the Property is located, on the Property's premises, or at any other place in accordance with the ...