California Revenue and Taxation Code Section 326

CA Rev & Tax Code § 326 (2017)  

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 identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by reference to this map.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018