California Revenue and Taxation Code Section 5063

CA Rev & Tax Code § 5063 (2017)  

This article does not apply if the assessee of the public land, after the assessment:

(a) Obtained from the United States or this State a patent or the absolute title to the land.

(b) Retains any interest in the land.

(c) Has been in possession of the land.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018