SECTIONS 26300-26307

26300.  (a) Subject to the limitations of Section 3900.5 of theRevenue and Taxation Code and Sections 26225 and 26290 andsubdivision (b) a collector's deed conveys to the grantee free of allencumbrances the absolute title to the property described in itexcept when the land is owned by the United States or this state, inwhich case it is prima facie evidence of the right of possession. (b) If the record title to minerals or to oil, gas or otherhydrocarbon substances was held by one or more persons other than theowner of the land at the date of the assessment for which theproperty was sold, the collector's deed to the land shall not conveytitle to such minerals, oil, gas or other hydrocarbon substances;provided that the minerals, oil, gas or other hydrocarbon substancesso held under separate ownership shall be subject to sale fordelinquent assessments assessed to the owner of such substances, inthe same manner as with respect to land.26301.  Where property has been conveyed to a district by acollector's deed, subject to the limitations of Section 26290, thedistrict shall have the same rights in respect to the property andits rents, issues, and profits as a private purchaser.26302.  A collector's deed when acknowledged or proved is primafacie evidence that: (a) The land was assessed as required by law. (b) The land was equalized as required by law. (c) The assessments were levied in accordance with law. (d) The assessments were not paid. (e) At a proper time and place the property was sold as prescribedby law. (f) The property was not redeemed. (g) The person who executed the deed was the proper officer.26303.  Except as against actual fraud a collector's deedacknowledged or proved is conclusive evidence of the regularity ofall of the proceedings from the assessment by the assessor,inclusive, up to the execution of the deed.26304.  An action, proceeding, defense, answer, or cross-complaintbased on the alleged invalidity or irregularity of any collector'sdeed executed to the district or based on the alleged ineffectivenessof the deed to convey the absolute title to the property describedin it may be commenced or interposed only within one year after therecordation of the deed.26305.  An action, proceeding, defense, answer, or cross-complaintbased on the alleged invalidity or irregularity of any agreement ofsale, deed, lease, or option executed by a district in connectionwith property deeded to it by its collector or based on the allegedineffectiveness of the instrument to convey or affect the title tothe property described in it may be commenced or interposed onlywithin one year after the execution by the district of theinstrument.26306.  The provisions of Sections 26304 and 26305 do not apply inthe following cases: (a) Where the assessments for which the property was sold werepaid before the sale. (b) Where the property was redeemed after the sale. (c) Where the land was not subject to assessment at the time itwas assessed. (d) Where no assessments were due on the land at the time of thesale. (e) Where fraud is established. (f) Where the deed is void on its face. (g) Where the owner of the land was at the time of the sale aminor or insane person, in which case the earliest time that thestatute of limitations begins to run is when the disability isremoved. (h) In any action described in Section 26304 or 26305 based on thealleged ineffectiveness of the collector's deed to convey the titleto minerals or to oil, gas or other hydrocarbon substances which washeld by one or more persons other than the owner of the land on thedate of the assessment for which the property was sold.26307.  The burden of proof shall be upon the party urging theinvalidity, irregularity, or ineffectiveness of an agreement, deed,lease, or option described in Sections 26304 and 26305 or of anyassessments, sales, or assessment deeds of which he complains to showthe invalidity, irregularity, or ineffectiveness, and he shall berequired to plead specifically the grounds upon which he urges theinvalidity, irregularity, or ineffectiveness.