State Government
Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 1000 Secured Collections 1040-1042 General Overview: Thirty-Year Law1040-1042 General Overview: Thirty-Year Law
1040. GENERAL APPLICATION
Every tax has the effect of a judgment against the person (Rev. & Tax. Code §2186), and every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed (Rev. & Tax. Code §2187). The judgment is satisfied and the lien is removed only when the tax is paid or legally canceled, or the property is sold to a private purchaser or a public agency.
1041. TAXES COVERED
If the lien has not been otherwise removed within 30 years after any tax becomes a lien, it ceases to exist, and the tax is conclusively presumed to be paid (Rev. & Tax. Code §2195 and Const., Art. XIII, §30). However, property that has become tax-defaulted and subject to power of sale for nonpayment of taxes is not subject to the provisions of this section.
1042. MARKING RECORDS
If 30 years have expired, the delinquent tax records should be marked "conclusively presumed paid" (Rev. & Tax. Code §2195). Any delinquency charges established by the auditor are then reduced accordingly.