This article does not apply to:
(a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.
(b) Swamp and overflowed lands.
Cal. Rev. & Tax. Code § 5029
Cancellation of Assessments on Public Lands on Application of State Lands Commission
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.