Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

California Constitutional Provisions

ARTICLE XIII Revenue and Taxation

Section 30

Sec. 30. Taxes conclusively presumed to have been paid after 30 years. Every tax shall be conclusively presumed to have been paid after 30 years from the time it became a lien unless the property subject to the lien has been sold in the manner provided by the Legislature for the payment of the tax.