Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 326 — Legal Description of Lands for Assessment Purposes
Cal. Rev. & Tax. Code § 326
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 326 — Legal Description of Lands for Assessment Purposes is in force in the current edition of the Code, and nothing recorded condemns it.
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.