California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5061
Official textleginfo.legislature.ca.gov
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.
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