This law sets procedure for disputing the validity of a property tax sale.
CA Revenue & Taxation Code §§3725, 3731
Amended by A.B. No. 261
Effective January 1, 2012
When a tax-defaulted property is sold and the sale is believed to be invalid or irregular, proceedings challenging the sale’s validity can be commenced if:
- the individual challenging the sale’s validity first petitions the board of supervisors within one year after the tax-defaulted property was sold; and
- the proceeding commences within one year after the board of supervisors determines a tax-defaulted property sale is valid.
These changes only apply to sales made on or after January 1, 2012.