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.
Cal. Rev. & Tax. Code § 2963
Seizure and Sale
Amended by Stats. 1991, Ch. 532, Sec. 24.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.