Art. XIII, § 30
Old tax liens presumed paid
Structure
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
Every tax shall be conclusively presumed to have been paid after 30 years from the time it became a lien unless the property subject to the lien has been sold in the manner provided by the Legislature for the payment of the tax.
History: Sec. 30 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70. 1974.
Simplified explanation
A tax is conclusively presumed paid 30 years after it became a lien, unless the property has been sold for the tax in the manner the Legislature provides.