CHAPTER 2. Legal Description of Lands for Assessment Purposes

Chapter 2 enacted by Stats. 1939, Ch. 154.

§§ 321–328 · 10 sections

• § 321 Land shall be legally described for tax purposes pursuant to this chapter.
• § 322 If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.
• § 323 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…
• § 324 City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.
• § 325 When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by…
• § 326 Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to…
• § 327 Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in…
• § 327.1 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…
• § 327.5 Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide…
• § 328 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.