Challenge to per-parcel special tax levy: 3 years
36 months after date of the levy on the parcel (accrual), under Cal. Code Civ. Proc. 338(m).
Rule text
338. Within three years: (m) An action challenging the validity of the levy upon a parcel of a special tax levied by a local agency on a per parcel basis.
Calculate this deadline
- Trigger (Date of the levy on the parcel (accrual)): Friday, November 6, 2026.
- Add 36 months: Tuesday, November 6, 2029.
Cal. Code Civ. Proc. 338(m)
338. Within three years: (m) An action challenging the validity of the levy upon a parcel of a special tax levied by a local agency on a per parcel basis.Official source
Cal. Code Civ. Proc. 12, 12a, 12b, 350
CCP 12: "The time in which any act provided by law is to be done is computed by excluding the first day, and including the last, unless the last day is a holiday, and then it is also excluded." CCP 12a(a): "If the last day for the performance of any act provided or required by law to be performed within a specified period of time is a holiday, then that period is hereby extended to and including the next day that is not a holiday. For purposes of this section, “holiday” means all day on Saturdays, all holidays specified in Section 135 and, to the extent provided in Section 12b, all days that by terms of Section 12b are required to be considered as holidays." CCP 350: "An action is commenced, within the meaning of this Title, when the complaint is filed."Official source
- Validation-action periods (CCP 860 et seq.) or tax-refund claim requirements may also apply; verify. NOT APPLIED BY THE ENGINE: (1) accrual: the engine counts from the date you enter; the common-law discovery rule and delayed-accrual doctrines (Fox v. Ethicon Endo-Surgery, Inc. (2005) 35 Cal.4th 797; Norgart v. Upjohn Co. (1999) 21 Cal.4th 383), continuing-violation and continuous-accrual doctrines can move the start date, so enter the correct accrual date. (2) tolling: minority or lack of legal capacity (CCP 352), defendant's absence from California (CCP 351, limited by commerce-clause case law), imprisonment (CCP 352.1, max 2 years), equitable tolling, written waivers/tolling agreements (CCP 360.5), acknowledgment or part payment (CCP 360), bankruptcy (11 U.S.C. 108(c)), and Judicial Council Emergency Rule 9 (2020 Covid-19 tolling of civil limitations periods) are NOT applied. An action is commenced when the complaint is filed (CCP 350). Last day on a Saturday, Sunday or judicial holiday rolls to the next court day (CCP 12a; CCP 366.2(b)(1) confirms 12 and 12a apply to limitations periods).
- If the clerk's office is closed or inaccessible on the last day (weather, emergency or local closure orders), the deadline may be extended. Check local orders.
This calculator applies the cited rules to the dates you enter. It is not legal advice. Court orders, local rules, and case-specific facts can change a deadline; verify before relying on it. Rule set pending attorney review.
Worked example
Date of the levy on the parcel (accrual) on Monday, March 15, 2027, personal service: due Friday, March 15, 2030.
- Trigger (Date of the levy on the parcel (accrual)): Monday, March 15, 2027.
- Add 36 months: Friday, March 15, 2030.
Notes
Validation-action periods (CCP 860 et seq.) or tax-refund claim requirements may also apply; verify. NOT APPLIED BY THE ENGINE: (1) accrual: the engine counts from the date you enter; the common-law discovery rule and delayed-accrual doctrines (Fox v. Ethicon Endo-Surgery, Inc. (2005) 35 Cal.4th 797; Norgart v. Upjohn Co. (1999) 21 Cal.4th 383), continuing-violation and continuous-accrual doctrines can move the start date, so enter the correct accrual date. (2) tolling: minority or lack of legal capacity (CCP 352), defendant's absence from California (CCP 351, limited by commerce-clause case law), imprisonment (CCP 352.1, max 2 years), equitable tolling, written waivers/tolling agreements (CCP 360.5), acknowledgment or part payment (CCP 360), bankruptcy (11 U.S.C. 108(c)), and Judicial Council Emergency Rule 9 (2020 Covid-19 tolling of civil limitations periods) are NOT applied. An action is commenced when the complaint is filed (CCP 350). Last day on a Saturday, Sunday or judicial holiday rolls to the next court day (CCP 12a; CCP 366.2(b)(1) confirms 12 and 12a apply to limitations periods).
Related deadlines
- Liability created by statute (not a penalty): 3 years (36 months after)
- Action on a public official's bond: 3 years (36 months after)
- Action against sheriff or coroner (official acts or omissions): 2 years (24 months after)
- Statutory penalty or forfeiture (action given to an individual): 1 year (12 months after)
- Statutory penalty or forfeiture to the People: 1 year (12 months after)
- Against officer for seizure of property for statutory forfeiture: 1 year (12 months after)
Rules current as of 2026-10-27. Confirm against the official source and any local rule or court order before relying on a date. Rules changelog.