Under California law, a receiver is a court appointed officer or representative that takes over control and management of real and personal property that is the subject of litigation before the court, to preserve the property, and eventually to dispose of it in accordance with the court's final judgment. A receiver must be a neutral, disinterested person who acts for the benefit of the parties that have an interest in the property. The receiver holds the property for the court, not for the plaintiff or any defendants in the action. Receivers may not be a party's attorney, accountant, relative or an interested person. The same restrictions exist for the judge in the case.