Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
Part 2. Assessment
Chapter 2. Legal Description of Lands for Assessment Purposes
326. Owner's maps. Whenever a map, other than an official map, has been furnished by the owner, claimant, or user of land, and it contains sufficient information clearly to identify the land, and it is properly identified by and filed with the assessor or the board, the land may be described by reference to this map.
Estoppel of owner.—Where a map is furnished by the owner of property assessed, the owner is estopped from challenging the sufficiency of the description which he had given to the assessor, and is also estopped from questioning the fact that the property was assessed by reference to the numbers of the subdivisions upon the map instead of describing the lands by metes and bounds. E. E. McCalla Co. v. Sleeper, 105 Cal.App. 562.