BlackletterCalifornia law

Revenue and Taxation Code § 327.1

CHAPTER 2. Legal Description of Lands for Assessment Purposes

Current as of September 28, 2026Rev. & Tax. Code, § 327.1Official source ↗

Amended by Stats. 2004, Ch. 194, Sec. 3. Effective January 1, 2005.

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.