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.