State statute
California Revenue and Taxation Code — ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof 5071-5073
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- Edition
- 2026-09-25
- Last updated
- 2026-10-03
- Jurisdiction
- California
ARTICLE 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal…¶
§ 5071¶
On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections.
(Added by Stats. 1955, Ch. 69.)
§ 5072¶
A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisors in ordering the cancellation of liens for taxes on such lands.
(Added by Stats. 1955, Ch. 69.)
§ 5073¶
The board of supervisors shall report the cancellation of the liens to the State Lands Commission and to the county auditor.
(Amended by Stats. 1955, Ch. 476.)