California, United States of America
The following excerpt is from HOWARD JARVIS TAXPAYERS v. La Habra, 107 Cal.Rptr.2d 369, 23 P.3d 601, 25 Cal.4th 809 (Cal. 2001):
Also undisputed is that this action is one "upon a liability created by statute," to which a three-year limitation period applies. (Code Civ. Proc., 338, subd. (a).) As no different time of commencement is stated, the limitations period began when plaintiffs' cause of action accrued. (Code Civ. Proc., 312.) "Generally, a cause of action accrues and the statute of limitation begins to run when a suit may be maintained. [Citations.] `Ordinarily this is when the wrongful act is done and the obligation or the liability arises, but it does not "accrue until the party owning it is entitled to begin and prosecute an action thereon."' [Citation.] In other words, `[a] cause of action accrues "upon the occurrence of the last element essential to the cause of action."' [Citations.]" (County of San Diego v. Myers (1983) 147 Cal.App.3d 417, 421, 195 Cal. Rptr. 124.)
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