Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 5. Suit for Taxes

Section 3007

3007. Statute of limitations. Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent. The limitation period of this section shall be tolled for any and all periods during which a civil action described by this section is prohibited by federal bankruptcy laws or rules, or by a court order.

History.—Added by Stats. 1991, Ch. 532, in effect January 1, 1992.