{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5061","citation":"Rev. & Tax. Code, § 5061","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 4. Cancellations [4985. - 5091.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4"},{"name":"ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner [5061. - 5064.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-4/article-3"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>As used in this article, “public land” means:</p><p>(a) The possession of, claim to, or right to the possession of land belonging to the United States.</p><p>(b) Land on which final payment had not been made to the United States at the time of assessment.</p><p>(c) Land sold by this State on which the full purchase price has not been paid.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/cancellation-of-assessments-on-public-lands-on-application-5061","source":"California Legislative Information bulk export (pubinfo)"}