Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5026 — Cancellation of Assessments on Public Lands on Application of State Lands Commission

Cal. Rev. & Tax. Code § 5026

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes…

Citator

Cal. Rev. & Tax. Code § 5026 — Cancellation of Assessments on Public Lands on Application of State Lands Commission is in force in the current edition of the Code, and nothing recorded condemns it.

On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null.