Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Government Code Provisions
Provisions Relating to Municipal Taxation
TITLE 4. GOVERNMENT OF CITIES
DIVISION 4. FINANCIAL PROVISIONS
Chapter 1. Property Tax Assessment, Levy, and Collection*
Article 1. General
43064. Conclusive presumption. Every tax is conclusively presumed to have been paid after thirty years from the time it became a lien, unless the property has been sold pursuant to law for the payment of the tax.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 222, effective October 1, 1949.