Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 2. Legal Description of Lands for Assessment Purposes

Section 327

327. Assessor's maps. Where any county or county officer possesses a complete, accurate map of any land in the county, or whenever such a complete, accurate map has been made in compliance with Sections 27556 to 27560, inclusive, of the Government Code, the assessor may number or letter the parcels in a manner approved by the board of supervisors. The assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of supervisors, so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or any prior fiscal year. This map or copy shall at all times be publicly displayed in the office of the assessor.

Land may be described by a reference to this map except that land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located.

All such maps in the possession of county assessors on August 27, 1937, and used for assessment purposes only, are deemed to have been numbered or lettered and approved properly.

History.—Stats. 1945, p. 2088, in effect September 15, 1945, added second clause, relative to maps complying with Section 4218 of the Political Code. Stats. 1947, p. 2161, in effect September 19, 1947, added second sentence to first paragraph. Stats. 1951, p. 2878, in effect September 22, 1951, added to second paragraph the exception requiring that map be filed for record. Stats. 1953, p. 1821, in effect September 9, 1953, substituted "Sections 27556 to 27560, inclusive, of the Government Code" for "Section 4218 of the Political Code."

Incorrect lot number.—A city is entitled to collect property tax on parcels identified on assessorís maps, even if those parcels are labeled with an incorrect lot number, so long as the parcel is clearly identifiable. Cafferkey v. City and County of San Francisco (2015) 236 Cal.App.4th 858.

Sufficient description of real property.—Section 327 requires an assessorís map to readily disclose what land is covered by any particular parcel number or letter in the current or any prior fiscal year. A description of real property on an assessorís map is sufficient when the owner is able to identify the land which is assessed without being misled by the descriptionr. Cafferkey v. City and County of San Francisco (2015) 236 Cal.App.4th 858.