Revenue and Taxation Code section 5061


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.
Last Updated

May 10, 2025

§ 5061’s source at ca​.gov