26300. (a) Subject to the limitations of Section 3900.5 of the
Revenue and Taxation Code and Sections 26225 and 26290 and
subdivision (b) a collector's deed conveys to the grantee free of all
encumbrances the absolute title to the property described in it
except when the land is owned by the United States or this state, in
which case it is prima facie evidence of the right of possession.
(b) If the record title to minerals or to oil, gas or other
hydrocarbon substances was held by one or more persons other than the
owner of the land at the date of the assessment for which the
property was sold, the collector's deed to the land shall not convey
title to such minerals, oil, gas or other hydrocarbon substances;
provided that the minerals, oil, gas or other hydrocarbon substances
so held under separate ownership shall be subject to sale for
delinquent assessments assessed to the owner of such substances, in
the same manner as with respect to land.
26301. Where property has been conveyed to a district by a
collector's deed, subject to the limitations of Section 26290, the
district shall have the same rights in respect to the property and
its rents, issues, and profits as a private purchaser.
26302. A collector's deed when acknowledged or proved is prima
facie 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 prescribed
by 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 deed
acknowledged or proved is conclusive evidence of the regularity of
all 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-complaint
based on the alleged invalidity or irregularity of any collector's
deed executed to the district or based on the alleged ineffectiveness
of the deed to convey the absolute title to the property described
in it may be commenced or interposed only within one year after the
recordation of the deed.
26305. An action, proceeding, defense, answer, or cross-complaint
based on the alleged invalidity or irregularity of any agreement of
sale, deed, lease, or option executed by a district in connection
with property deeded to it by its collector or based on the alleged
ineffectiveness of the instrument to convey or affect the title to
the property described in it may be commenced or interposed only
within one year after the execution by the district of the
instrument.
26306. The provisions of Sections 26304 and 26305 do not apply in
the following cases:
(a) Where the assessments for which the property was sold were
paid before the sale.
(b) Where the property was redeemed after the sale.
(c) Where the land was not subject to assessment at the time it
was assessed.
(d) Where no assessments were due on the land at the time of the
sale.
(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 a
minor or insane person, in which case the earliest time that the
statute of limitations begins to run is when the disability is
removed.
(h) In any action described in Section 26304 or 26305 based on the
alleged ineffectiveness of the collector's deed to convey the title
to minerals or to oil, gas or other hydrocarbon substances which was
held by one or more persons other than the owner of the land on the
date of the assessment for which the property was sold.
26307. The burden of proof shall be upon the party urging the
invalidity, irregularity, or ineffectiveness of an agreement, deed,
lease, or option described in Sections 26304 and 26305 or of any
assessments, sales, or assessment deeds of which he complains to show
the invalidity, irregularity, or ineffectiveness, and he shall be
required to plead specifically the grounds upon which he urges the
invalidity, irregularity, or ineffectiveness.
26300. (a) Subject to the limitations of Section 3900.5 of the
Revenue and Taxation Code and Sections 26225 and 26290 and
subdivision (b) a collector's deed conveys to the grantee free of all
encumbrances the absolute title to the property described in it
except when the land is owned by the United States or this state, in
which case it is prima facie evidence of the right of possession.
(b) If the record title to minerals or to oil, gas or other
hydrocarbon substances was held by one or more persons other than the
owner of the land at the date of the assessment for which the
property was sold, the collector's deed to the land shall not convey
title to such minerals, oil, gas or other hydrocarbon substances;
provided that the minerals, oil, gas or other hydrocarbon substances
so held under separate ownership shall be subject to sale for
delinquent assessments assessed to the owner of such substances, in
the same manner as with respect to land.
26301. Where property has been conveyed to a district by a
collector's deed, subject to the limitations of Section 26290, the
district shall have the same rights in respect to the property and
its rents, issues, and profits as a private purchaser.
26302. A collector's deed when acknowledged or proved is prima
facie 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 prescribed
by 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 deed
acknowledged or proved is conclusive evidence of the regularity of
all 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-complaint
based on the alleged invalidity or irregularity of any collector's
deed executed to the district or based on the alleged ineffectiveness
of the deed to convey the absolute title to the property described
in it may be commenced or interposed only within one year after the
recordation of the deed.
26305. An action, proceeding, defense, answer, or cross-complaint
based on the alleged invalidity or irregularity of any agreement of
sale, deed, lease, or option executed by a district in connection
with property deeded to it by its collector or based on the alleged
ineffectiveness of the instrument to convey or affect the title to
the property described in it may be commenced or interposed only
within one year after the execution by the district of the
instrument.
26306. The provisions of Sections 26304 and 26305 do not apply in
the following cases:
(a) Where the assessments for which the property was sold were
paid before the sale.
(b) Where the property was redeemed after the sale.
(c) Where the land was not subject to assessment at the time it
was assessed.
(d) Where no assessments were due on the land at the time of the
sale.
(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 a
minor or insane person, in which case the earliest time that the
statute of limitations begins to run is when the disability is
removed.
(h) In any action described in Section 26304 or 26305 based on the
alleged ineffectiveness of the collector's deed to convey the title
to minerals or to oil, gas or other hydrocarbon substances which was
held by one or more persons other than the owner of the land on the
date of the assessment for which the property was sold.
26307. The burden of proof shall be upon the party urging the
invalidity, irregularity, or ineffectiveness of an agreement, deed,
lease, or option described in Sections 26304 and 26305 or of any
assessments, sales, or assessment deeds of which he complains to show
the invalidity, irregularity, or ineffectiveness, and he shall be
required to plead specifically the grounds upon which he urges the
invalidity, irregularity, or ineffectiveness.
26300. (a) Subject to the limitations of Section 3900.5 of the
Revenue and Taxation Code and Sections 26225 and 26290 and
subdivision (b) a collector's deed conveys to the grantee free of all
encumbrances the absolute title to the property described in it
except when the land is owned by the United States or this state, in
which case it is prima facie evidence of the right of possession.
(b) If the record title to minerals or to oil, gas or other
hydrocarbon substances was held by one or more persons other than the
owner of the land at the date of the assessment for which the
property was sold, the collector's deed to the land shall not convey
title to such minerals, oil, gas or other hydrocarbon substances;
provided that the minerals, oil, gas or other hydrocarbon substances
so held under separate ownership shall be subject to sale for
delinquent assessments assessed to the owner of such substances, in
the same manner as with respect to land.
26301. Where property has been conveyed to a district by a
collector's deed, subject to the limitations of Section 26290, the
district shall have the same rights in respect to the property and
its rents, issues, and profits as a private purchaser.
26302. A collector's deed when acknowledged or proved is prima
facie 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 prescribed
by 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 deed
acknowledged or proved is conclusive evidence of the regularity of
all 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-complaint
based on the alleged invalidity or irregularity of any collector's
deed executed to the district or based on the alleged ineffectiveness
of the deed to convey the absolute title to the property described
in it may be commenced or interposed only within one year after the
recordation of the deed.
26305. An action, proceeding, defense, answer, or cross-complaint
based on the alleged invalidity or irregularity of any agreement of
sale, deed, lease, or option executed by a district in connection
with property deeded to it by its collector or based on the alleged
ineffectiveness of the instrument to convey or affect the title to
the property described in it may be commenced or interposed only
within one year after the execution by the district of the
instrument.
26306. The provisions of Sections 26304 and 26305 do not apply in
the following cases:
(a) Where the assessments for which the property was sold were
paid before the sale.
(b) Where the property was redeemed after the sale.
(c) Where the land was not subject to assessment at the time it
was assessed.
(d) Where no assessments were due on the land at the time of the
sale.
(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 a
minor or insane person, in which case the earliest time that the
statute of limitations begins to run is when the disability is
removed.
(h) In any action described in Section 26304 or 26305 based on the
alleged ineffectiveness of the collector's deed to convey the title
to minerals or to oil, gas or other hydrocarbon substances which was
held by one or more persons other than the owner of the land on the
date of the assessment for which the property was sold.
26307. The burden of proof shall be upon the party urging the
invalidity, irregularity, or ineffectiveness of an agreement, deed,
lease, or option described in Sections 26304 and 26305 or of any
assessments, sales, or assessment deeds of which he complains to show
the invalidity, irregularity, or ineffectiveness, and he shall be
required to plead specifically the grounds upon which he urges the
invalidity, irregularity, or ineffectiveness.
