California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5063
Official textleginfo.legislature.ca.gov
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.
# (c)
Has been in possession of the land.
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