SECTIONS 5061-5064 - California Statutes

REVENUE AND TAXATION CODE

SECTION 5061-5064

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 which final payment had not been made to the United
States at the time of assessment.
(c) Land sold by this State on which the full purchase price has
not been paid.

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 the assessment if:
(a) Verified application is made by the owner of the land, and
(b) The applicant files with the board of supervisors a
certificate of the Register of the United States Lands Office, or of
the State Lands Commission, showing that the assessee or his
successor in interest never received a patent or otherwise acquired
title to the land.

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 the
absolute title to the land.
(b) Retains any interest in the land.
(c) Has been in possession of the land.

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 full time he had the possession of the property,
no matter in whose name the property was assessed, nor does it give
the assessee any rights he would not have had if the assessment had
not been canceled.