BlackletterCalifornia law

California Constitution Art. XIII, § 30

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 30Official source ↗Ask about this

Sec. 30 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70. 1974.

Every tax shall be conclusively presumed to have been paid after 30 years from the time it became a lien unless the property subject to the lien has been sold in the manner provided by the Legislature for the payment of the tax.