Rev. & Tax. Code, § 2963 · Article 2. Seizure and Sale

Rev. & Tax. Code, § 2963

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1991, Ch. 532, Sec. 24.

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&sectionNum=2963.
Text hash: sha256 6a303f7da9060b13b4c7c63b9ac84f3815a9a765243e825f636b14c9790cd742
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, § 2963. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 2189.3Printed as Sections 2951 to 2963, inclusive, of this 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.