All deeds heretofore and hereafter issued to any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, by reason of the delinquency of property taxes or assessments levied by any taxing agency or revenue district, shall be conclusively presumed to be valid unless held to be invalid in an appropriate proceeding in a court of competent jurisdiction to determine the validity of the deed commenced within one year after the execution of the deed, or within one year after the effective date of this section, whichever is later. These proceedings may be prosecuted within the time limits specified above in the manner and subject to the provisions of Sections 3618 to 3636, inclusive.
General ProvisionsLimitation of Actions
Section § 175
This law states that any deed given to a taxing agency because of unpaid property taxes is automatically considered valid. However, if someone wants to challenge the validity of such a deed, they must do so in court within one year of the deed's creation or one year from when this law took effect, whichever is later. The legal process for these challenges follows specific rules outlined in related sections.
property tax delinquency taxing agency deeds conclusively presumed validity
Section § 177
This law says that if you want to challenge the validity or correctness of a deed issued after the sale of a property for unpaid taxes, you have to start the process within one year of the deed being recorded. This rule applies whether the deed was issued before or after June 1, 1954, whichever date comes later. This one-year timeframe also applies to any defenses you might have regarding the deed's validity. The law specifically notes that other time extension rules don't apply here, and it doesn't extend any deadlines set in other laws. Additionally, if a taxing agency issued the deed within five years from when it acquired the property, this rule doesn't apply.
(a)CA Revenue & Taxation Code § 177(a) A proceeding based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a proceeding based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be commenced within one year after the date of recording of such deed in the county recorder’s office or within one year after June 1, 1954, whichever is later.
(b)CA Revenue & Taxation Code § 177(b) A defense based on an alleged invalidity or irregularity of any deed heretofore or hereafter issued upon the sale of property by any taxing agency, including taxing agencies which have their own system for the levying and collection of taxes, in the enforcement of delinquent property taxes or assessments, or a defense based on an alleged invalidity or irregularity of any proceedings leading up to such deed, can only be maintained in a proceeding commenced within one year after the date of recording of such deed in the county recorder’s office or within one year after June 1, 1954, whichever is later.
(c)CA Revenue & Taxation Code § 177(c) 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 the provisions of this section.
(d)CA Revenue & Taxation Code § 177(d) Nothing in this section shall operate to extend the time within which any proceeding based on the alleged invalidity or irregularity of any tax deed may be brought under any other section of this code.
(e)CA Revenue & Taxation Code § 177(e) This section shall not apply to any deed issued by a taxing agency within five years from the time the property was sold to said taxing agency.
deed validity irregularity tax sale
