Cal. Government Code § 43003

Tax liens may be enforced by either of the following: (a) (1) A sale of the real property affected and execution and delivery of necessary certificates and deeds, under regulations prescribed by ordinance. The regulations shall include a requirement that notice of the proposed sale be sent to the parties of interest, as defined in Section 4675 of the Revenue and Taxation Code, by the method set forth in Section 3701 of the Revenue and Taxation Code. (2) Section 3701 of the Revenue and Taxation Code applies to the sending of notice and the validity of sale under this subdivision as though fully set forth in the subdivision, except that, for purposes of this subdivision: (A) The reference in Section 3701 to “written authorization of the Controller” means the earliest time when, pursuant to an ordinance adopted to comply with this subdivision and without the inclusion of any periods of notice otherwise required, the real property may be sold to enforce the lien. (B) The reference to “tax collector” means the official charged by an ordinance adopted pursuant to this subdivision with the duty of conducting the sale. (3) The city shall charge a fee for providing notice pursuant to this section in an amount which does not exceed the estimated reasonable cost. (b) Action to foreclose the liens in any court of competent jurisdiction.