Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2633

2633. Suit. The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the collector for taxes outstanding.

Limitations.—The recovery of taxes held by the tax collector is subject to a four-year period of limitations as set forth in Section 337 of the Code of Civil Procedure. People v. Weineke, 122 Cal. 535.