Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 1. General Provisions
CHAPTER 3. Limitation of Actions
- 175 Deeds to taxing agencies presumed valid after one year
- 176 Tax collector's deeds; actions and defenses involving [Repealed]
- 177 Taxing agency deeds; actions and defenses involving
Chapter 3. Limitation of Actions
175. Deeds to taxing agencies presumed valid after one year. All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, by reason of the delinquency of property taxes or assessments levied by any taxing agency or revenue district, shall be conclusively presumed to be valid unless held to be invalid in an appropriate proceeding in a court of competent jurisdiction to determine the validity of the deed commenced within one year after the execution of the deed, or within one year after the effective date of this section, whichever is later. These proceedings may be prosecuted within the time limits specified above in the manner and subject to the provisions of Sections 3618 to 3636, inclusive.
History.—Added by Stats. 1945, p. 1963, in effect September 15, 1945. Stats. 1988, Ch. 830, in effect January 1, 1989, deleted "the State of California or to" after "issued to", added "the" after "return of", substituted "the" for "said" before "deed", and substituted "is" for "be" before "later" in the first sentence; and substituted "These" for "Such" before "proceedings", substituted "specified above" for "above specified" and substituted "inclusive" for "of this code" in second sentence.
Construction.—This section applies to actions under Chapter 5.7, Part 6, Division 1, of this code for it repeals by implication the portion of Section 3637 of that chapter that refers to the time limitation on the commencement of actions on tax deeds. Wong Him v. City and County of San Francisco, 87 Cal.App.2d 80.
This section is a statute of limitations as distinguished from a curative act and the time factor is reasonable so as to bar quiet title actions commenced almost two years after its effective date by persons other than the original tax-delinquent owner in possession. McCaslin v. Hamblen, 37 Cal.2d 196.
This section applies to action by the tax-delinquent owner in possession. Sears v. Calaveras County, 45 Cal.2d 518; appeal dismissed 351 U.S. 959.
This section does not apply to an action by the state to remove a tax deed as a cloud on its title to property devoted to a public use. People v. Chambers, 37 Cal.2d 552.
Application.—The presumption in this section applies in an action brought in 1947 by the former owner of real property against the purchaser of a tax title from the state, based on irregularities in the notice of sale to the state, the property having been deeded to the State in 1921. Jones v. Bartlett, 94 Cal.App.2d 418.
This section does not prevent the original tax delinquent owner of an interest in land from raising the defense that the assessment as made, and the sale based thereon, was of an interest other than the one he owned, where the tax delinquency is the fault of the assessor and not the owner (Alma Investment Co. v. Krausse, 117 Cal.App.2d 740); nor from bringing an action to quiet title, under similar circumstances (Estribou v. Alma Investment Co., 126 Cal.App.2d 61.)
Application to jurisdictional attacks.—This section is a statute of limitation rather than a curative act and will bar the right to attack a tax deed on jurisdictional grounds where the former owner is not in actual possession. Central Valley Equipment Co. v. State of California, 98 Cal.App.2d 778.
Rule of evidence.—This section provides a rule of evidence in addition to a period of limitation. Luberco, Ltd. v. Kipp, 94 Cal.App.2d. 409.
Waiver of limitation.—The one year limitation for commencing suit is waived if not pleaded. Sheeter v. Lifur, 113 Cal.App.2d 729.
177. Taxing agency deeds; actions and defenses involving. (a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a proceeding based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be commenced within one year after the date of recording of such deed in the county recorder's office or within one year after June 1, 1954, whichever is later.
(b) A defense based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a defense based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be maintained in a proceeding commenced within one year after the date of recording of such deed in the county recorder's office or within one year after June 1, 1954, whichever is later.
(c) 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.
(d) Nothing in this section shall operate to extend the time within which any proceeding based on the alleged invalidity or irregularity of any tax deed may be brought under any other section of this code.
(e) This section shall not apply to any deed issued by a taxing agency within five years from the time the property was sold to said taxing agency.
History.—Added by Stats. 1953, p. 3383, in effect September 9, 1953.
Jurisdictional defects.—The statute of limitations provided in this section does not apply when a jurisdictional defect in the tax deed is involved and where the original owner is still in possession of the property. Where a property is owned by the government and is tax exempt, subsequent tax sale was void, causing a defect in title and making the limitations period of this section, which only applies to deeds to government entities, inapplicable. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.