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California Laws | Revenue and Taxation Code
DIVISION 1. PROPERTY TAXATION
PART 2. ASSESSMENT

284. Should the audit prescribed by this article indicate that a veteran's exemption has been incorrectly allowed, the assessor shall be notified. (3148)

285. The provisions of this article shall not apply in any county unless a resolution is adopted by the board of supervisors declaring this article effective within the county. (3149)

Upon adoption of a resolution as so described, this article shall become operative in the county on the lien date next following the date of adoption. It shall remain effective within the county unless repealed by resolution of the board of supervisors. (3150)

286. As used in this article "auditor" means the auditor, auditor-controller, or director of finance of a county. (3151)

CHAPTER 2. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES (321-328) (3152)(Text)

321. Land shall be legally described for tax purposes pursuant to this chapter. (3153)

322. If surveyed under the authority of the United States, land may be described by township, range, section, and fractional section, with its acreage. (3154)

323. 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. (3155)

324. City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. (3156)

325. When a map has been adopted as an official map under Division 3 (commencing with Section 66499.50) of Title 7 of the Government Code, land may be described by numbers or letters as shown on the official map. (3157)

326. 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. (3158)

327. 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 readiliy 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. (3159)

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. (3160)

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. (3161)

327.1. The board of supervisors of any county may enact, by a majority vote of its membership, an ordinance, resolution, or board order that requires any party that records a digital subdivision map with the county recorder to also file a duplicate digital copy of that map with the county assessor. (3162)

327.5. Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision. (3163)

328. Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres. (3164)

CHAPTER 3. ASSESSMENT GENERALLY (3165)(Text)

Article 1. General Requirements (401-409) (3166)(Text)

401. Every assessor shall assess all property subject to general property taxation at its full value. (3167)

401.3. The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the Constitution and any legislative authorization thereunder. (3168)

401.4. When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of such dwelling, if such dwelling is on land which is zoned exclusively for single-family home use or which is zoned for agricultural use where single-family homes are permitted, the assessor shall not value the land at any value greater than that which would reflect the use of the land as a site for a single-family dwelling. (3169)

As used in this section, owner-occupied single-family dwelling means any single-family dwelling occupied by an owner thereof as his principal place of residence on the lien date. (3170)

401.5. The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing, review and approve commercially available data, and shall issue to assessors other information as in the judgment of the board will promote uniformity in appraisal practices and in assessed values throughout the state. An assessor shall adapt data received pursuant to this section to local conditions and may consider that data together with other factors as required by law in the assessment of property for tax purposes. (3171)

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