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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

§ 5064

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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