BlackletterCalifornia law

Revenue and Taxation Code § 2963

ARTICLE 2. Seizure and Sale

Current as of September 28, 2026Rev. & Tax. Code, § 2963Official source ↗

Amended by Stats. 1991, Ch. 532, Sec. 24.

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.