{"code":"RTC","codeName":"Revenue and Taxation Code","section":"323","citation":"Rev. & Tax. Code, § 323","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":"Amended by Stats. 1941, Ch. 1240.","effective":null,"html":"<p>If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed.</p>","text":"If held under Spanish grant, land may be described by the exterior boundaries of the grants, or by the name of the grants, and the divisions, subdivisions, and acreage claimed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/legal-description-of-lands-for-assessment-purposes-323","source":"California Legislative Information bulk export (pubinfo)"}