To levy upon personal property that is already in the custody of a levying officer, if the writ is directed to the levying officer having custody of the property, the plaintiff shall deliver the writ to the levying officer. If the writ is directed to a levying officer other than the levying officer having custody of the property, the levying officer to whom the writ is directed shall either personally or by mail serve a copy of the writ and a notice of attachment on the levying officer having custody. The levying officer having custody of the property shall comply with the writs in the order received and is not subject to the duties and liabilities of third persons after levy as set forth in CCP 488.600. (CCP 488.355, 700.050)
In most counties, only the Sheriff serves as the levying officer. However, the California Highway Patrol can act as a levying officer under state warrants of collection. The Los Angeles County Child Support Services may also act as a levying officer.