Legal Question in Tax Law in California

Re: Business Personal Property

The code you are referring to is actually 338(a), 338.1 actually refers to collecting something under the health and safety code.

In general though under California Law, you are correct, there is a statute of limitations. Remember though this is only the most basic rule, if the jurisdiction has made attempts to collect during the three year period or if a variety of other circumstances come into play (such as there was some misleading information so that the county was not on notice of the delinquency until later), the statute of limitations might not apply to you in this situation.

Because this is a very specific situation, you really need to see an attorney if you feel that your county is starting to pursue something outside of the statute of limitations. Most likely you will need to go to court over it (even if you are correct) and you will NEED an attorney to do this. This advice was extremely general, do not take this as direct legal advice on your situation since you did not provide enough information for us to give you a competent answer.