California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 4379

Official textleginfo.legislature.ca.gov

No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or asserted after the destruction of the delinquent tax roll and original secured roll pursuant to Section 4377 unless the tax deed was recorded in the proper county at the date of the destruction or within one year after the date of the deed, whichever is later. If the proceeding or defense is barred by this section, the only recourse of the grantee in the tax deed, or the grantee’s successor in interest, shall be to obtain a refund in the manner prescribed in Section 3729 upon claim made within one year after the bar arises.

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Nearby sections (25 sections)
  1. 4223
  2. 4225
  3. 4226
  4. 4336
  5. 4337
  6. 4372
  7. 4373
  8. 4374
  9. 4375
  10. 4376
  11. 4377
  12. 4378
  13. 4379
  14. 4501
  15. 4502
  16. 4503
  17. 4504
  18. 4505
  19. 4511
  20. 4512
  21. 4513
  22. 4521
  23. 4522
  24. 4523
  25. 4524
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