DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 2. Seizure and Sale 2951-2963

§ 2963

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order.

(Amended by Stats. 1991, Ch. 532, Sec. 24.)

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California Revenue and Taxation Code

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