Section § 1251

Explanation

This law states that the board of supervisors is responsible for providing the assessor with all the office equipment they need. This includes books, forms, maps, office space, furniture, and stationery.

The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room, furniture, and stationery.

Section § 1252

Explanation

If the local county board doesn't provide the assessor with the equipment they need for their office, then the State Board of Equalization will step in and supply it when the assessor requests it.

If the board of supervisors fails to furnish the assessor with the necessary office equipment, then, on the assessor’s application, the State Board of Equalization shall furnish it.

Section § 1253

Explanation

This law states that the expense of providing necessary office equipment for the assessor is considered a county expense. It should be paid from the county's general fund, just like other county expenses.

In any event, the cost of furnishing the assessor’s necessary office equipment is a county charge, payable like other county charges from the county general fund.

Section § 1254

Explanation

This law section requires the State Board of Equalization to create specific forms for tax-related documents, like books and maps. These documents must be organized to include an index by property owner's names and display both the improvements made to the property and its assessed value.

The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to:
(a)CA Revenue & Taxation Code § 1254(a) Be indexed by owners’ names.
(b)CA Revenue & Taxation Code § 1254(b) Show improvements and assessed value.

Section § 1255

Explanation

The law requires maps to clearly display all privately owned or claimed land within a county, including a legal description of those lands.

The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.

Section § 1256

Explanation

This law says that when the county assessor needs maps or block-books to do their job properly, the board of supervisors must allow and instruct the assessor to make or oversee their creation. The costs for these items will be paid from the county's general fund, just like other county expenses. This rule adds to any other legal processes that might apply in this situation.

At the request of the assessor, the board of supervisors shall authorize and direct the assessor to prepare, or to supervise the preparation of, maps and block-books as may be needed for the assessor’s office to meet the requirements of the state board with respect thereto. All costs incurred in connection therewith shall be a charge against the county general fund, payable in the same manner as other county charges. This procedure shall be in addition to any other procedure relating to matters as may otherwise be provided by law.