The opinion of the court was delivered by: Lawrence J. O'neill United States District Judge
A final judgment (Docket No. 371) was entered by this Court in the above-entitled action on October 22, 2002, 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 at in the town of Visalia, in Tulare County, California, and is more particularly described as follows:
Lot 45 of Tract No. 59, in the City of Visalia, County of Tulare, State of California, as per Map Recorded in Book 19, Page 204 of Maps in the Office of the County Recorder of said County.
APN 085-018-0-03 (hereinafter referred to as "5036 West Oak"), and
Lot 10 of Sunset West Subdivision, in the City of Visalia County of Tulare, State of California, according to the map thereof recorded in Book 26, Page 3 of Maps, Tulare County Records.
APN 119-173-10 (hereinafter referred to as "3850 West Cherry") 3850 West Cherry and 5036 West Oak are referred to collectively here as 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 each parcel of the Property separately. 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 Gilbert Mark Crisp, Rhonda J. Crisp, Wanda Jean Crisp, Sequoia Property and Equipment Limited Partnership, Hyper-Jean Property and Equipment Limited Partnership, Washington Mutual Bank, Great Western Bank, Leader Federal Bank for Savings, Union Planters Bank, and Mid Valley Lenders, Inc.
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, ...