BlackletterCalifornia law

California Constitution Art. XIII, § 30

ARTICLE XIII TAXATION

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

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.