Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 2. Seizure and Sale*

Section 2963

2963. Statute of limitations. Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order.

History.—Stats. 1955, p. 840, in effect September 7, 1955, substituted present three-year period for former one-year period or, in the case of property escaping assessment, two-year period. Stats. 1974, Ch. 908, p. 1917 in effect January 1, 1975, renumbered the section which was formerly numbered 2921. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "years from the date taxes due become delinquent" for "assessment years succeeding the date upon which the taxes became a lien" after "there" in the first sentence and added the second sentence.

* Unless otherwise noted all the sections under Article 2 were enacted by Stats. 1974, Ch. 908, p. 1915, in effect January 1, 1975.