Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 8. Deed to State, County or Public Agencies

Article 2. Purchase from the State

Section 3809

3809. Contesting validity; statute of limitations. A proceeding based on alleged invalidity or irregularity of any agreement or deed executed under this article can only be commenced within one year after the execution of the instrument.

Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under this section.

History.—Stats. 1988, Ch. 833, in effect January 1, 1989, added second paragraph.

Application.—This section applies to action by the original tax-delinquent owner in possession. However, a quiet title action against a city which purchased a tax deed from the state is not barred by the statute of limitations provided in this section, if the state's deed is fatally defective. Edwards v. City of Santa Paula, 138 Cal.App.2d 375.

The state's deed cuts off the former owner's right of redemption. It cannot be set aside after one year except for actual fraud. Tender of past taxes is a condition to any such action. Where the former owner's estate is subject to administration, the state is not required to obtain an order from the probate court prior to executing the deed because the right of redemption is a mere privilege, not an asset of the estate. Glunt v. San Francisco, 274 Cal.App.2d 269.