California Revenue and Taxation Code ARTICLE 3 - Cancellation of Assessments on Public Lands on Application of Property Owner

• Section 5061.
  As used in this article, “public land” means:(a) The possession of, claim to, or right to the possession of land belonging to the United States.(b) Land on...
• Section 5062.
  If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel...
• Section 5063.
  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...
• Section 5064.
  A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the...

Last modified: October 22, 2018