Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the assessor to the execution of the deed, both inclusive.
Cal. Rev. & Tax. Code § 3711
Sale to Private Parties After Deed to State
Applied in 12 court decisions — leading case 19 Cal. 4th 26 - Quelimane Co. v. Stewart Title Guaranty Co. (1998)
Most recently applied in Tracht Gut, LLC v. Los Angeles County Treasurer & Tax Collector (September 2016)
Amended by Stats. 1939, Ch. 529.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.