Revenue and Taxation Code section 3726

A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector’s deed or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.

Source: Section 3726, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=3726.­ (updated Jan. 1, 2016; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 3726's source at ca​.gov