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Cal. Rev. & Tax. Code § 5063

Cancellation of Assessments on Public Lands on Application of Property Owner

Enacted by Stats. 1939, Ch. 154.

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.

(c) Has been in possession of the land.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.