California Revenue and Taxation Code Section 2963

CA Rev & Tax Code § 2963 (2017)  

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.

(Amended by Stats. 1991, Ch. 532, Sec. 24.)

Last modified: October 25, 2018