Legal Question in Real Estate Law in California

Re: personal property taxes

I believe so; I have seen some case law stating that an action to recover unpaid property taxes falls under Code of Civil Procedire section 338(1) which provides a three-year limit for an action on a liability created by statute. The cause of action accrues and the time period of the statute begins to run on the last day the taxable property statement could have been filed without penalty.