Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
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
5072. Certificate of use. A certificate from the State Lands Commission certifying that any sixteenth or thirty-sixth section is to be used as the base for lieu selections is authority for the action of the board of supervisors in ordering the cancellation of liens for taxes on such lands.
History.—Added by Stats. 1955, p. 508, in effect September 7, 1955.