BILL NUMBER: AB 2110	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Wagner

                        FEBRUARY 23, 2012

   An act to amend Section 3725 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2110, as introduced, Wagner. Property taxation: tax-defaulted
property: sales based on invalidity or irregularity.
   Existing law provides that a proceeding in court based on alleged
invalidity or irregularity of any proceedings instituted in a sale of
tax-defaulted property can only be commenced if specified conditions
are met.
   This bill would make a technical, nonsubstantive change to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 3725 of the Revenue and Taxation Code is
amended to read:
   3725.  (a) A proceeding based on alleged invalidity or
irregularity of any proceedings instituted under this chapter can
only be commenced in a court if both of the following are satisfied:
   (1) The person commencing the proceeding has first petitioned the
board of supervisors pursuant to Section 3731 within one year of the
date of the execution of the tax collector's deed.
   (2) The proceeding is commenced within one year of the date the
board of supervisors determines that a tax deed  to a purchaser
of property  sold under this part should not be rescinded
pursuant to Section 3731.
   (b) Sections 351 to 358, inclusive, of the Code of Civil Procedure
do not apply to the time within which a proceeding may be brought
under this section.
   (c) The amendments made to this section by the act adding this
subdivision shall apply to sales that are completed on or after
January 1, 2012.