California Revenue and Taxation Code

§ 5063

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5063Div. 1 · Part 9 · Ch. 4 · Art. 3

This article does not apply if the assessee of the public land, after the assessment:

(a)Obtained from the United States or this State a patent or the absolute title to the land.

(b)Retains any interest in the land.

…

Legislative history

Enacted by Stats. 1939, Ch. 154.