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California · Through 2026-09-13

RTC § 3726

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 6. TAX SALES [3351. - 3972.]
  4. CHAPTER 7. Sale to Private Parties After Deed to State [3691. - 3731.1.]

A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector’s deed or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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