Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 327.5 — Legal Description of Lands for Assessment Purposes
Cal. Rev. & Tax. Code § 327.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2006-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 327.5 — Legal Description of Lands for Assessment Purposes is in force in the current edition of the Code, and nothing recorded condemns it.
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.