California Revenue and Taxation Code CHAPTER 2 - Legal Description of Lands for Assessment Purposes

• Section 321.
  Land shall be legally described for tax purposes pursuant to this chapter.(Enacted by Stats. 1939, Ch. 154.)
• Section 322.
  If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.(Amended by Stats....
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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 any...
• Section 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...

Last modified: October 22, 2018