Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.04 — TAXATION CODE
Stockton Municipal Code Art. XX Deed to City
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Article XX · Text as of 2026-10-04
§ 3.04.970. Tax Collector's deed to City—Contents.¶
If the property is not redeemed within five years from the date of sale to the City, and no purchaser appears at the delinquent tax sale of said property and purchases the same in the manner herein provided, the Tax Collector must make a deed of said property to the City, reciting in such deed the name of the person assessed, if known, the date of the sale, the description of the land sold, the amount for which it was sold, that it was sold for delinquent taxes, the year of assessment, the time when the right of redemption has expired, and that no person has redeemed the property in the time allowed by law for its redemption. All such deeds shall be recorded in the office of the County Recorder of San Joaquin County. The form of such deed shall be approved by the City Attorney before filing.
(Prior code § 8-020.1)
§ 3.04.980. Deed as prima facie evidence.¶
The deed, duly acknowledged or proved, is prima facie evidence that:
A. The property was assessed as required by law.
B. The property was equalized as required by law.
C. The taxes were levied in accordance with law.
D. The taxes were not paid.
E. At a proper time and place the property was sold as prescribed by law.
F. The property was not redeemed.
G. The person who executed the deed was the proper officer.
H. That the amount for which the property was sold was legally a lien on the real property.
(Prior code § 8-020.2)
§ 3.04.990. Deed as conclusive evidence.¶
The deed, duly acknowledged or proved, is conclusive evidence, except against actual fraud of the regularity of all other proceedings from the assessment of the Assessor to the execution of the deed, both inclusive.
(Prior code § 8-020.3)
§ 3.04.1000. Statute of limitations.¶
A. A proceeding based on an alleged invalidity or irregularity of any deed to the City for taxes or of any proceedings leading up to the deed can only be commenced within one year after the date of recording of the deed to the City in the County Recorder's office.
B. Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under the provisions of this section.
(Prior code § 8-020.4)
§ 3.04.1010. Defense based on invalid deed, etc.¶
A defense counterclaim or cross-complaint based on an alleged invalidity or irregularity of any deed to the City for taxes or of any proceeding leading up to deed can only be maintained in a proceeding commenced within one year after the date of recording the deed to the City in the County Recorder's office.
(Prior code § 8-020.5)
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