DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 4. Cancellations 4985-5091›ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner 5061-5064
§ 5061
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Enacted by Stats. 1939, Ch. 154.)
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