2009 California Government Code - Section 60250-60253 :: Chapter 8. District Assessments

60250.  In this chapter, "district" means any district created by,
or pursuant to, law.

60251.  In this chapter, "assessor" means the assessor of a
district, or any other officer who makes assessments for the
district.

60252.  In this chapter, "board" means the board of directors of a
district.

60253.  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.