{"data":{"id":"us-ca/rtc-3726","jurisdiction":"us-ca","citation":"RTC § 3726","heading":"","body":"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or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 6. TAX SALES [3351. - 3972.]","CHAPTER 7. Sale to Private Parties After Deed to State [3691. - 3731.1.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"69c1afe66b0b527772f68d3c8f5fed95f672f0849a4e7c5b2c9ab7cb8eeda27a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-3725","next":"us-ca/rtc-3727"},"notice":"GroundRules: Original legal text. Not legal advice."}