The provisions of Sections 37161 and 37162 do 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 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 insane person, in which case the earliest time that the statute of limitations begins to run is when the disability is removed.