§ 321 Land shall be legally described for tax purposes pursuant to this …
§ 322 If surveyed under the authority of the United States, land may be …
§ 323 If held under Spanish grant, land may be described by the exterior …
§ 324 City lots may be described by naming the city and giving the number …
§ 325 When a map has been adopted as an official map under Division 3 …
§ 326 Whenever a map, other than an official map, has been furnished by the …
§ 327 Where any county or county officer possesses a complete, accurate map …
§ 327.1 The board of supervisors of any county may enact, by a majority vote …
§ 327.5 Notwithstanding any other provision of law, the assessor shall not …
§ 328 Land may be described by metes and bounds, or other description …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 2 - Legal Description of Lands for Assessment Purposes

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18