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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

§ 3726

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

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or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.

(Amended by Stats. 2015, Ch. 454, Sec. 9. (SB 803) Effective January 1, 2016.)

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California Revenue and Taxation Code

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