Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 2. Legal Description of Lands for Assessment Purposes

Section 325

325. Official maps. 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 numbers or letters as shown on the official map.

History.—Stats. 1943, p. 878, in effect August 4, 1943, inserted reference to Business and Professions Code in lieu of Political Code Section 3658a. Stats. 1978, Ch. 1112, in effect January 1, 1979, deleted the phrase "Chapter 3 of Part 2 of Division 4 of the Business and Professions Code," and replaced it with "Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code,".

Reference to map.—When a map is contained on one page of the county records and a portion of its descriptive matter on the following page, it is sufficient to refer only to the page containing the map. Mallman v. Kneeben, 11 Cal.App.2d 484.