Section 5026 Of Article 2. Cancellation Of Assessments On Public Lands On Application Of State Lands Commission From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 2.

. On application by the State Lands Commission, accompanied by its certificate that no valid patent has ever been issued for the land described in the application and that the land is public land of the State, the board of supervisors shall order the auditor to cancel all assessments for taxes levied on the land. On the making of the order all the assessments and the taxes levied on the assessments are null.