Revenue and Taxation Code § 5064
ARTICLE 3. Cancellation of Assessments on Public Lands on Application of Property Owner
A cancellation of assessment under this article does not relieve any person or his successor in interest from paying taxes on the property for the full time he had the possession of the property, no matter in whose name the property was assessed, nor does it give the assessee any rights he would not have had if the assessment had not been canceled.