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.