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

§ 5063

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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