{"data":{"id":"us-ca/rtc-5062","jurisdiction":"us-ca","citation":"RTC § 5062","heading":"","body":"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:\n(a) Verified application is made by the owner of the land, and\n(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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"de85a5fe5b1ab9d66e0f055ffb169f73d54660da0d70b19a12e5173c227b7eb2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5061","next":"us-ca/rtc-5063"},"notice":"GroundRules: Original legal text. Not legal advice."}