California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5071
Official textleginfo.legislature.ca.gov
On petition of the State Lands Commission, the board of supervisors, at its first meeting after receipt of the petition, shall order the cancellation of all liens for taxes on any sixteenth or thirty-sixth section, or legal subdivision thereof, which, subsequent to March 24, 1909, is used as the base for lieu selections.
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