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Terms Used In California Constitution Article XIII § 30 - Every tax shall be conclusively presumed to have been paid after 30 ...

  • Lien: A claim against real or personal property in satisfaction of a debt.
  

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.

(Sec. 30 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70. 1974.)