California Revenue and Taxation Code

§ 163.5

RTC § 163.5Div. 1 · Part 1 · Ch. 2

Statute text

The provisions of this division relating to actions and proceedings for quieting title to property, and holding any tax deed to be void, shall apply to property assessed, sold, or deeded for the taxes or assessments of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, but excluding a county, the same, or as nearly the same as possible, as such provisions apply to property assessed, sold, or deeded for county taxes. For this purpose when used in such provisions:

(a)“State” or “county” means the taxing agency.

(b)“Controller” means the governing body of the taxing agency.

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Legislative history

Added by renumbering Section 163 by Stats. 1957, Ch. 155.