Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 2. Legal Description of Lands for Assessment Purposes

Section 322

322. Federal surveys. If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage.

History.—Stats. 1947, p. 2160, in effect September 19, 1947, added last paragraph. Stats. 1974, Ch. 311, p. 603, in effect January 1, 1975, deleted the former second and former last paragraphs relating to the description of parcels containing more than 640 acres.