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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 2 - Legal Description of Lands for Assessment Purposes
Section 326.
Universal Citation:
CA Rev & Tax Code § 326 (2025)
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326. 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.
(Enacted by Stats. 1939, Ch. 154.)
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