Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

CHAPTER 7. Sale to Private Parties After Deed To State

Section 3711

3711. Deed as evidence. Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive.

Deed alone does not prove title.—This section does not enable the purchaser in a quiet title action brought by him to establish his case merely by introducing the deed from the State, but he must also introduce the deed to the State. Swann v. Carson, 56 Cal.App.2d 502; De Flon v. Van Lue, 83 Cal.App.2d 288; Litchfield v. Marin County, 83 Cal.App.2d. 730; Elbert, Ltd. v. Hall, 101 Cal.App.2d 208. In accord, Roma v. Elbert, Ltd., 73 Cal.App.2d 338, also holding that a property owner must repay taxes paid by the purchaser at tax sale where the property owner seeks affirmative equitable relief.

Retroactive application.—This section cannot apply to deprive a person of a vested right that was transferred to him before passage of the section from the individual who owned the property at the beginning of the tax delinquency proceedings. Hall v. Chamberlain, 31 Cal.2d 673.

Deputy may acknowledge.—The deed may be acknowledged before a deputy tax collector who is also a deputy county clerk. Markowitz v. Carpenter, 94 Cal.App.2d 667; Bell v. Towns, 95 Cal.App.2d 398.

Jurisdictional defects.—This section does not apply to irregularities of a jurisdictional nature. Sheeter v. Lifur, 113 Cal.App.2d 729; United States v. Blaylock, 159 F.Supp. 874; Sinclair & Valentine Company, Inc. v. Los Angeles County, 201 Cal.App.3d 1021. This section simply provides conclusive evidence that all taxing procedures, other than those affecting jurisdiction, consonant with due process, have been followed. Among the jurisdictional prerequisites to a valid tax deed is property legally subject to being taxed. It has no application where a tax deed is void from the inception due to the jurisdictional defect caused when tax exempt property has been sold at a tax sale. L&B Real Estate v. Housing Authority of the County of Los Angeles,149 Cal.App.4th 950.