Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 4. Cancellation of Tax Liens on Any Sixteenth or Thirty-Sixth Section or Legal Subdivision Thereof

Section 5071

5071. Procedure. On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections.

History.—Added by Stats. 1955, p. 508, in effect September 7, 1955.