Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2195

2195. Limitation. Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The official having charge of the records of the tax shall mark it "Conclusively presumed paid." Property for which a power to sell has been recorded for nonpayment of taxes is not subject to the provisions of this section.

History.—Stats. 1976, Ch. 156, p. 253, in effect January 1, 1977, added the third sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax defaulted" for "deeded to the state" after "been" in the third sentence. Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, substituted "Thirty years after" for "After 30 years succeeding the time, heretofore or hereafter, when" before "any tax" in the first sentence and substituted "for which a power to sell has been recorded" for "which has been tax defaulted" in the third sentence.

Note.—See note following Section 2194.

Construction.—The section substitutes a statutory form of liquidation of a lien for actual payment. Thus, a tax lien on property is removed where it attached to the property over 30 years before the state executed its tax deed to itself and where no action was taken by the state during the 30 years to remove the lien or to otherwise protect its interest, and the tax deed is void and subject to attack at any time. Paul v. Los Angeles County Flood Control District, 37 Cal.App.3d 265.