{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2963","citation":"Rev. & Tax. Code, § 2963","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 2. Seizure and Sale [2951. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-2"}],"history":"Amended by Stats. 1991, Ch. 532, Sec. 24.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-2963","source":"California Legislative Information bulk export (pubinfo)"}