California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 30
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.
Notes
Establishes a conclusive presumption that every tax was paid 30 years after it became a lien. Exempts property sold under legislatively prescribed procedures to pay the tax, so the presumption does not apply when such a tax sale has occurred.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 30 | https://laws.lexinter.net/constitution/california/article-xiii/section-30