California Revenue and Taxation Code 5026 – On application by the State Lands Commission, accompanied by its …
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On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 5026
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801