See, California Equalization Bd. In conducting a judicial sale of real property, the court acts as a conduit through which property is distributed according to the rights of the respective interested parties. There is no conveyance from the court itself. The purchaser at a judicial sale receives whatever title the original owner had, not an original grant from the court. The court conveys only such right, title and interest of the parties to the property, and no more.
Tax exemptions are to be narrowly construed.
In judicial foreclosure proceedings, deeds are executed by the county clerk or some other person duly authorized by the court. In foreclosure by advertisement proceedings, deeds are executed by the county sheriff, undersheriff or deputy sheriff. Taxation, like rain, falls on all alike. True, there are, in any taxing act, certain exceptions, certain favored classes, who escape the yoke. But one claiming the unique and favored position must establish his right thereto beyond doubt or cavil.