California Revenue and Taxation Code

§ 3725

RTC § 3725 Effective Jan 1, 2013Div. 1 · Part 6 · Ch. 7

Statute text

(a)A proceeding based on alleged invalidity or irregularity of any proceedings instituted under this chapter can only be commenced in a court if both of the following are satisfied:

(1)The person commencing the proceeding has first petitioned the board of supervisors pursuant to Section 3731 within one year of the date of the execution of the tax collector’s deed.

(2)The proceeding is commenced within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731.

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Legislative history

Amended by Stats. 2012, Ch. 162, Sec. 167. (SB 1171) Effective January 1, 2013.