The opinion of the court was delivered by: Honorable John A. Mendez United States District Judge
A final judgment was entered by this Court in the above-entitled action, on December 24, 2009, (Dkt. No. 25) 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 subject property is located in Sacramento County at 7648 Pine Valley Drive, Sacramento, California 95828 , and is legally described as follows:
Lot 13, as shown on the "plat of South Woods Unit No. 1," recorded in Book 123 of Maps, Map no. 7, records of Sacramento County EXCEPTING THEREFROM, all minerals, oil, gas, and other hydrocarbon substances lying below a depth of 500 feet from the surface of said land without the right of surface entry, as reserved in the deed recorded July 27, 1978, in Book 78-07-27 of the Official Records, at page 908. (Hereinafter "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: the United States and Defendants Stephen F. La Perle, State of California Department of Veterans Affairs, and Alice La Perle AKA Alice Linn K-Lopez;
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 provisions of 28 U.S.C. §§ 2001 and 2002;
d. the date and time for sale are to be announced by the United States Marshal or the PALS;
e. notice of the sale shall be published once a week for at least four consecutive weeks before the sale in at least one newspaper regularly issued and of general circulation in Sacramento County, and, at the discretion of the Marshal or the PALS, by any other notice deemed appropriate. The notice shall contain a description of the Property and shall contain the terms and conditions of sale in this order of sale;
f. The minimum bid will be set by the Internal Revenue Service. If the minimum bid is not met or exceeded, the Marshal or the PALS may, without further permission of this Court, and under the terms and conditions in this order of sale, hold a new public sale, if ...