California Legal Codes and Statutes

§ 321

Enacted by Stats. 1939, Ch. 154.

Land shall be legally described for tax purposes pursuant to this chapter.

Cite this section

Cal. Rev. & Tax. Code § 321 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-2-legal-description-of-lands-for-assessment-purposes/section-321

Other sections in Chapter 2 - Legal Description of Lands for Assessment Purposes

§ 321§ 322§ 323§ 324§ 325§ 326§ 327§ 327.1§ 327.5§ 328

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.