Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 2. Legal Description of Lands for Assessment Purposes

Section 323

323. Spanish grants. 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 divisions, subdivisions, and acreage claimed.

History.—Stats. 1941, p. 3111, in effect September 13, 1941, added reference to "the name of the grants."