{"code":"RTC","codeName":"Revenue and Taxation Code","section":"327.1","citation":"Rev. & Tax. Code, § 327.1","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. 2004, Ch. 194, Sec. 3.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the county assessor.</p>","text":"The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the county assessor.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/legal-description-of-lands-for-assessment-purposes-327-1","source":"California Legislative Information bulk export (pubinfo)"}