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.
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