§ 3726
68 words·~1 min read·
/ca/revenue-and-taxation-code/3726A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.