The opinion of the court was delivered by: Frank C. Damrell, Jr. United States District Judge
AMENDED ORDER OF JUDICIAL SALE
A final judgment was entered by this Court in the above-entitled action on January 4, 2002, (Docket No. 165) 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.
The first parcel of the subject property is located at 2685 Plumbago Court, Rocklin, California, situated in Placer County, California, and is more particularly described as follows:
Lot 108, "Sunset Country Club Unit No. 6", as shown on the map thereof filed in Book "H" of Maps, at page 22, Placer County Records.
The second parcel of the subject property is located at 121 West Grass Valley Street,
Colfax, California, situated in Placer County, California, and is more particularly described as follows:
Commencing at the quarter corner on the North line of Section 3, Township 14 North, Range 9 East, MDB&M., and running thence south 83E 43' 30" East 884.66 feet thence South 77E 51' 15" East 231.58 feet to a point on the North line of Grass Valley Street at the Southeast corner of the parcel to be described hereby, the point of beginning, from which point the Southeast corner of lot 12, block 3, of the original town of Colfax bears South 77E 51' 15" East 499.45 feet; and running thence along the North line of Grass Valley Street North 77E 51' 15" West 49.58 feet; thence North 12E 08' 45" East 100.00 feet; thence South 77E 51' 15" East 70.46 feet; thence South 12E 08' 45" West 100.00 feet; thence North 77E 51' 15" West 20.88 feet to the point of beginning. (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 Lee D. Wight, Marjorie A. Wight, Sky Island Group, Republique Trust Company, Ltd., W.A.G./N.C.E. Company, American Securities Company, Wells Fargo Bank, Tahoe Title Guaranty Company, and GMAC Mortgage Corporation. The Property may be sold piecemeal if deemed to be in the best interest of the United States.
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, ...