Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 4. Cancellations
Article 3. Cancellation of Assessments on Public Lands on Application of Property Owner
(a) Verified application is made by the owner of the land, and
(b) The applicant files with the board of supervisors a certificate of the Register of the United States Land Office, or of the State Lands Commission, showing that the assessee or his successor in interest never received a patent or otherwise acquired title to the land.