PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 9. Corrections, Cancellations, and Refunds > Chapter 4 > Section 5029
5029. Lands not subject. This article does not apply to:
(a) Lands acquired by the State on a sale for taxes, when the deed is required to be filed with the Controller.
(b) Swamp and overflowed lands.