Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2963 — Seizure and Sale

Cal. Rev. & Tax. Code § 2963

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 2963 — Seizure and Sale is in force in the current edition of the Code, and nothing recorded condemns it.

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.