SECTIONS 175-177 - California Statutes

REVENUE AND TAXATION CODE

SECTION 175-177

175. All deeds heretofore and hereafter issued to any taxing
agency, including taxing agencies which have their own system for the
levying and collection of taxes, by reason of the delinquency of
property taxes or assessments levied by any taxing agency or revenue
district, shall be conclusively presumed to be valid unless held to
be invalid in an appropriate proceeding in a court of competent
jurisdiction to determine the validity of the deed commenced within
one year after the execution of the deed, or within one year after
the effective date of this section, whichever is later. These
proceedings may be prosecuted within the time limits specified above
in the manner and subject to the provisions of Sections 3618 to 3636,
inclusive.

177. (a) A proceeding based on an alleged invalidity or
irregularity of any deed heretofore or hereafter issued upon the sale
of property by any taxing agency, including taxing agencies which
have their own system for the levying and collection of taxes, in the
enforcement of delinquent property taxes or assessments, or a
proceeding based on an alleged invalidity or irregularity of any
proceedings leading up to such deed, can only be commenced within one
year after the date of recording of such deed in the county recorder'
s office or within one year after June 1, 1954, whichever is later.
(b) A defense based on an alleged invalidity or irregularity of
any deed heretofore or hereafter issued upon the sale of property by
any taxing agency, including taxing agencies which have their own
system for the levying and collection of taxes, in the enforcement of
delinquent property taxes or assessments, or a defense based on an
alleged invalidity or irregularity of any proceedings leading up to
such deed, can only be maintained in a proceeding commenced within
one year after the date of recording of such deed in the county
recorder's office or within one year after June 1, 1954, whichever is
later.
(c) Sections 351 to 358, inclusive, of the Code of Civil Procedure
do not apply to the time within which a proceeding may be brought
under the provisions of this section.
(d) Nothing in this section shall operate to extend the time
within which any proceeding based on the alleged invalidity or
irregularity of any tax deed may be brought under any other section
of this code.
(e) This section shall not apply to any deed issued by a taxing
agency within five years from the time the property was sold to said
taxing agency.