GroundRules
RTC § 5062
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
If any public land is heretofore or hereafter assessed and the taxes are not paid, the board of supervisors shall order the auditor to cancel the assessment if:
(a) Verified application is made by the owner of the land, and
(b) The applicant files with the board of supervisors a certificate of the Register of the United States Lands Office, or of the State Lands Commission, showing that the assessee or his successor in interest never received a patent or otherwise acquired title to the land.
Collected 2026-09-14T05:56:33Z. Source file · JSON