In this chapter, “district” means any district created by, or pursuant to, law.
GeneralDistrict Assessments
Section § 60250
This law defines the term "district" as a type of governmental or administrative area that is established according to legal guidelines or statutes.
district definition government district administrative district
Section § 60251
In this section, the term "assessor" refers to the person responsible for evaluating property values for tax purposes in a district. This could be the official district assessor or another appointed officer tasked with doing assessments.
In this chapter, “assessor” means the assessor of a district, or any other officer who makes assessments for the district.
assessor district assessor property assessment
Section § 60252
This section defines the term "board" as referring specifically to the board of directors of a district.
In this chapter, “board” means the board of directors of a district.
board of directors district board governing body
Section § 60253
This law explains that if the assessor has a detailed map of land, they can assign numbers or letters to parcels using the county assessor's system. These identifiers can be updated or new pages created if parcels are combined or divided. Once the board approves, these numbers or letters can be used in various assessment-related documents instead of detailed land descriptions. However, for legal deeds, maps must be officially recorded. Additionally, copies of these maps must be displayed at the assessor's office for public viewing.
Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to Section 325 or 327 of the Revenue and Taxation Code is possessed by the assessor, he may number or letter the parcels or adopt the parcel numbers or letters used by the county assessor, and may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels. Upon the board approving such maps and the manner of numbering and lettering the parcels, the parcel numbers and letters may be used in lieu of other description of the land involved in the assessment book, equalization of the assessments, assessment bills, if any, receipts for payment of assessments, published lists of delinquencies, certificates of sale, and in all other assessment proceedings and documents; except that land shall not be described in collector’s deeds or other deeds by 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.
Any such map used for assessment purposes, or a copy thereof, shall at all times be publicly displayed in the office of the assessor.
parcel numbering map of land land assessment
