CA Gov't Code Section 59507

Any reassessment upon public property not in use in the performance of a public function may be foreclosed pursuant to Sections 5398 to 5421, inclusive, of the Streets and Highways Code except that:

(a)

The notice required to be given upon the tax bill need not be given.

(b)

The action may be brought at any time after 30 days after the recording of the reassessment.

(c)

In the action the reassessment and diagram with proof of nonpayment are prima facie evidence of the right of plaintiff to recover in the action.