California, United States of America
The following excerpt is from Nat'l Fin. Lending, LLC v. Superior Court of San Diego Cnty., D064226 (Cal. App. 2013):
The cases have recognized that a notice of levy may be challenged by a motion to quash. (See Lauer v. Rose (1976) 60 Cal.App.3d 493, 496.) In ruling on such a motion, the trial court is not required to render any statement of decision. (Ibid.)
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