{"code":"RTC","codeName":"Revenue and Taxation Code","section":"321","citation":"Rev. & Tax. Code, § 321","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 2. Legal Description of Lands for Assessment Purposes [321. - 328.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-2"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Land shall be legally described for tax purposes pursuant to this chapter.</p>","text":"Land shall be legally described for tax purposes pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/legal-description-of-lands-for-assessment-purposes-321","source":"California Legislative Information bulk export (pubinfo)"}