2005 California Revenue and Taxation Code Sections 5071-5073 Thereof

5071.  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.
5072.  A certificate from the State Lands Commission certifying that
any sixteenth or thirty-sixth section is to be used as the base for
lieu selections is authority for the action of the board of
supervisors in ordering the cancellation of liens for taxes on such
lands.
5073.  The board of supervisors shall report the cancellation of the
liens to the State Lands Commission and to the county auditor.