2005 California Revenue and Taxation Code Sections 5026-5029 Application of State Lands Commission

5026.  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.
5027.  If the land has been deeded to the State for taxes, the
cancellation of assessment does not affect the validity of the deed
to the State.
5028.  This article applies to all public lands sold by the State at
public auction which, at the time of the sale, were subject to a
lien for taxes.
5029.  This article does not apply to:
   (a) Lands acquired by the State on a sale for taxes, when the deed
is required to be filed with the Controller.
   (b) Swamp and overflowed lands.