Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 4. Cancellations
Article 2. Cancellation of Assessments on Public Lands on Application of State Lands Commission
5026. Cancellation procedure. 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.