Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

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

Section 43064

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.