{"code":"RTC","codeName":"Revenue and Taxation Code","section":"327.5","citation":"Rev. & Tax. Code, § 327.5","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":"Added by Stats. 2005, Ch. 281, Sec. 1.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section <a href=\"/gov/66424\">66424</a> of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section <a href=\"/gov/66428\">66428</a> of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision.</p>","text":"Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/legal-description-of-lands-for-assessment-purposes-327-5","source":"California Legislative Information bulk export (pubinfo)"}