{"code":"RTC","codeName":"Revenue and Taxation Code","section":"328","citation":"Rev. & Tax. Code, § 328","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. 1974, Ch. 311.","effective":null,"html":"<p>Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.</p>","text":"Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/legal-description-of-lands-for-assessment-purposes-328","source":"California Legislative Information bulk export (pubinfo)"}