The opinion of the court was delivered by: Morrison C. England, 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, ("Judgment," Docket No. 65), 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 2242 Marilyn Avenue, Redding, California 96002 and its legal description follows:
PARCEL 1 OF PARCEL MAP NO. 158-78, BEING A PORTION OF THE SOUTH ONE-HALF OF LOT 2, BLOCK A, COCKERILL ACRES SUBDIVISION AS SHOWN ON THE MAP FILED IN THE OFFICE OF THE COUNTY RECORDER ON APRIL 6, 1953 IN BOOK 8 OF MAPS AT PAGE 17, SHASTA COUNTY RECORDS, FILED DECEMBER 1, 1977 IN BOOK 13 OF PARCEL MAPS, PAGE 146, SHASTA COUNTY RECORDS. (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: 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 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 Shasta 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 for each parcel of the Property 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 necessary, and reduce the minimum bid or sell to the second highest bidder;
g. the successful bidder(s) shall be required to deposit at the time of the same with the Marshal or the PALS a minimum of ten percent of the bid, with the deposit to be made by certified or cashier's check payable to the United ...