{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3726","citation":"Rev. & Tax. Code, § 3726","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 6. TAX SALES [3351. - 3972.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6"},{"name":"CHAPTER 7. Sale to Private Parties After Deed to State [3691. - 3731.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-7"}],"history":"Amended by Stats. 2015, Ch. 454, Sec. 9.   (SB 803)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>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or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section <a href=\"/rtc/3731\">3731</a>, whichever is later.</p>","text":"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or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/sale-to-private-parties-after-deed-to-state-3726","source":"California Legislative Information bulk export (pubinfo)"}