Rev. & Tax. Code, § 2195 · Chapter 2. Effect of Tax
Rev. & Tax. Code, § 2195
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The official having charge of the records of the tax shall mark it “Conclusively presumed paid.” Property for which a power to sell has been recorded for nonpayment of taxes is not subject to the provisions of this section.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 546, Sec. 2. Effective January 1, 1998.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2195.
- Text hash
- sha256 6c0476b5996846725772f645eb48a2f8e6c710a403346015e12047305ec5d192
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 2195. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.