Cal. Rev. & Tax. Code § 5061

Current through the 2023 Legislative Session.

Section 5061 - "Public land" defined

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.

Ca. Rev. and Tax. Code § 5061

Enacted by Stats. 1939, Ch. 154.