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 3. Cancellation of Assessments on Public Lands on Application of Property Owner
Section 5061
5061. "Public land." As used in this article, "public land" means:
(a) The possession of, claim to, or right to the possession of land belonging to the United States.
(b) Land on which final payment had not been made to the United States at the time of assessment.
(c) Land sold by this State on which the full purchase price has not been paid.