Section 26306 - Applicability of limitation periodsThe provisions of Sections 26304 and 26305 shall 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 a person who lacked mental capacity, in which case the earliest time that the statute of limitations begins to run is when the disability is removed.(h) In an 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.Amended by Stats 2014 ch 144 (AB 1847),s 56, eff. 1/1/2015.