I am assuming the mortgage company will still pay the tax bill and I just received this bill as standard procedure from the county simply making me aware of the bill?

@Mike KelleyI am planning on taking the same steps if the home has trouble selling in 60-90 days and it is possible I will make more money if I used this procedure initially.

However, CA Civil Code of Procedure 2943 does state that the lender must provide a successor in interest (you) with a beneficiary statement that gives all the relevant info such as balance/pay off, escrow amounts, insurance info, etc. and whether the loan can be assumed.  

What is the normal cost, in time and dollars, of eviction procedures in Californua?

What is the procedure if they refuse to leave?

In order to evict, you do need to evict even if there is no lease in place, appropriate notice must be sent to the "tenant" and procedure must be followed.  

There are 3 typical Delinquent Real Property Tax Foreclosure procedures in the U.S. 

We use a 17-page lease appropriate for the state we lease in and it has been reviewed by a lawyer and then on top of that we add an addendum for pets, an addendum for moving out procedures, etc.  

California Code of Civil Procedure, Section 12a:"12a.

Loan investors have a protocol and procedure to be followed to make sure people really need a short sale and aren't just bailing on an upside down property at the owner of the loan's expense,; to get as close to FMV as possible; analyze whether a foreclosure will net more money;negotiations with junior lien holders; mortgage insurance providers approval; etc, etc.