Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3726

3726. Defense. 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.

Application.—This section, as well as the other provisions of this chapter, apply only to attacks upon the validity of deeds from the State and not of deeds to it. Oswald v. Salter, 77 Cal.App.2d 599.

Nonjurisdictional defects.—Nonjurisdictional defects, such as the failure to give notice of sale within the statutory period, cannot be raised after the time set forth in this section by an owner not in actual or constructive possession. Dierssen v. Szmidt 102 Cal.App.2d 743.

Nonapplication.—This section does not apply in a quiet title action by the tax deed holder where the defense is that the interest conveyed is not the same interest as that of the delinquent owner. Alma Investment Co. v. Krausse, 117 Cal.App.2d 740.