HomeMy WebLinkAboutCity Council - 1085 RESOLUTION NO 1085
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF HUNTINGTON BEACH,
CALIFORNIA, AUTHORIZITvG THE CITY
ASSESSOR TO NUMBER PARCELS OF REAL
PROPERTY ON ASSESSOR'S MAP AS SET
FORTH IN SECTION 327 OF THE REVENUE AND TAXATION CODE
The City Council of the City of Huntington Beach,
California , do resolve as follows
Section 1 That when the city assessor possesses
a complete and accurate map of any land situated within
the county, the assessor may delineate parcels thereon
for the purpose of assessing the same , as Drovided in
Section 327 of the Revenue and Taxation Code, and shall
number said parcels on said map in the manner hereinafter
specified
The complete and accurate map is deemed to be the
assessor' s master maps , which together with index maps,
show areas of property within the county in sufficient
detail to clearly indentify them as to size, shape, and
location with official survey maps or known survey points .
The complete and accurate map herein referred to is deemed
to be not only the master maps together with index maps
now in the possession of the assessor but also all here-
inafter coming into his possession until he has a com-
city .
plete and accurate map of all land within the 0=
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Reso. 1085
Such master detail maps are to be arranged in numbered
books with the maps numbered numerically starting with
No 1 in each book
That when such complete and accurate map has been
parcelled and numbered as herein indicated, such map
shall be known as the "Assessor' s Map" and such map or
a copy thereof shall at all times be publicly displayed
in the office of the assessor, and thereafter land may
be described by reference to such map
That the assessor shall delineate and assign parcel
numbers to each parcel in the manner hereinafter indicated
on said map for purposes of assessment in accordance with
lat as to use and ownership and as to the revenue districts
and taxing agencies in which the property is situated .
Even though a tract of land is in one ownership,
parcels of land shall not contain more than 640 acres
except where a single section of land sectionized by
the United States Government contains more than 640 acres .
Where a tract of sectionized land contains more than 640
acres , it shall be delineated into parcels and assigned
parcel numbers coextensive with sections and fractions of
sections in said tract
Section 2 THE PARCEL NUMBER
The parcel number shall consist of three parts as
follows
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(1) The number of the map book of the assessor' s
master maps of the county in which the particular master
map showing the property is located
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Reso, 1085
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(2) The first two digits of the second part of the
number shall represent the page number of this master
map in the respective map book The number 110" shall be
used in front of map oages 1 to 9 of each book
The third digit of the second part shall represent
the block number on the respective map page when the area
is divided into blocks When there is only one block to
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a map page the second number shall be the map page number
as wall as the block number
(3) The third part of the number shall be the number
of the parcel on the map page if not in a numbered block
and if in a numbered block the number of the particular
parcel within the block
In describing parcels on a map page that is not
1 subdivided into blocks , a parcel would be described, for
example , as 113-36-911 , which would mean Book 3 of Assessor ' s
Maps , Map Page 36, and Parcel 9 on that map If the
parcel is on a map page subdivided into blocks , the
description would be, for example "3-362-5" which would
mean Book 3 of Assessor' s Maps , Block 362, (Map Page 36,
Block 2) and Parcel 5 within that block
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Section 3 ORIGINAL NUMBERING
The original numbering of the parcels shall be
done in the following manner
(1) The map book number and the map page number
shall be the respective map book numbers and map page
numbers as assigned to the map books and pages constitut-
ing said complete and accurate maps
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Rego® 1085
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(2) The block numbers shall be developed by assigning
No 1 to the upper left hand block on each master map
and the other block numbers assigned consecutively down-
ward by column from left to the right The block numbers
should begin with No 1 on each master map
(3) In numbering the individual parcels on each master
map that is divided into blocks the numbering should be
I generally from left to right beginning at the upper left
hand corner If there are several distinctive areas on
a map, those areas may be numbered consecutively if in
the judgment of the assessor that is the most practicable
Individual parcels within each bock shall begin with
No 1 and shall be numbered consecutively as follows
(a) If a majority of the lots in any block face on
streets running in a general northerly and southerly
direction, the numbering shall start at the top left
corner of the block and proceed down to the lower left
hand corner of the block, then over to the upper right
corner of the block and down to the lower right corner
of the block (b) If a majority of the lots in any
block face on streets running in a general easterly and
westerly direction, the numbering shall start at the
top left corner of the block and proceed across to the
top right corner of the block, then back to the lower
left corner of the bock and proceed across to the lower
right corner of the block
(4) If the arrangement of blocks or lots is such
that the above system is not applicable, the assessor
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Re s o. 1085
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shall number the parcels by the syastem most similar, in
the judgment of the assessor, to the system set forth
above
Section 4 DIVISIONS AND COIffiIIIATIONS
The parcel number assigned to a particular parcel
shall never be used to designate another parcel In
the event that a parcel is divided or combined with another
I parcel, a new parcel number or numbers next following
the last used parcel number for that block or map page
shall be assigned to the new parcel or parcels . Divisions
and combinations of parcels need only be made each year
for the preparation of the new assessment roll except
that divisions may be made immediately and new parcel
numbers assigned when requested for the payment of current
taxes on part of an assessment , as provided for by Chapter
3, Part 5, Division 1 of the Revenue and Taxation Code,
or the partial redemption of property, as provided for
by Chapter 2, part 7, Division 1 of the Revenue and
Taxation Code
The new parcel of parcels shall be so delineated
on the map or block with colored ink or otherwise so that
an inspection will readily aisclose not only the new parcels
but als-a; the old parcels . when a parcel number is changed
a single line of the color used in making the change may
be drawn through the former parcel number or boundary
The parcel number and boundaries of any parcel which is
no longer used for assessment purposes shall not be deleted ,
obliterated, or maae illegible
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Reso. 1085
In the event that the combinations or divisions on
any blocb or map are so numerous that it becomes difficult
to show the old and new parcels, the assessor shall prepare
a new map page or pages for that particular area and place
it in the Map Book Volume , and delineate thereon the
existing parcels Appropriate notation shall be made on
the new map page or pages indicating the date the new map
page of pages was inserted
The master maps must be kept and maintained in such
manner and in such condition that, a person of ordinary
intelligence can determine therefrom at any time the
location of any parcel of land assessed by reference to
said map in the then current fiscal year or in any prior
year
PASSED AND ADOPTED by the City Council of the City
of Huntington Beach, California , at a regular meeting
thereof held on the 20th day of June, 1949
MAYOR
ATTEST -
City Clerk
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Reso 1085
STATE OF CAL IFORI�IA )
County of Orange ) ss
City of Huntington Beach )
I, JOHN L HENRICKSEN, the duly elected, qualified
and acting City Clerk of the City of Huntington Beach,
and ex-officio Clerk of the City Council of said City,
do hereby certify that the whole number of members of the
City Council of the City of Huntington Beach is five , that
the foregoing Resolution was passed and adopted by the
affirmative vote of more than a majority of all the
members of said City Council at a regular meeting thereof
hela on the 20th day of June, 1949, by the following vote
AYES Councilmen
LeBard, Wood., Seabridge, Langenbec'c., Greer.
NOES Councilmen
None
ABSENT Councilmen
None
Ci Clerk and ex-officio Clerk
of the City Council of the City
of Huntington Beach, California .
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SYSTEM FOR DESCRIPTION OF REAL PROPERTY
PARCELS BY REFM'i CE TO ASSESSORS LU S
PAGE
I TFE PURPOSE OF DESCRIPTION BY PARCELS 1
II DEFINITION OF PARCEL 5
III. PARCEL NUMBERING SYSTEM 6
A The Parcel Number 6
B Divisions and Combinations 7
IV PuwEDURr. FOR PARCEL LING 8
V EXHIBITS
/A MASTER OrF'ICE MAPS AND RECORDS 9
1 The Master Maps 9
2. Assessor's Parcel Map 10
3. The Master Property Record 10
B SAMPLE MAPS
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1. THE PURPOSE OF DESCRIPTION By PARCELS
The assessor's work, in both office and field, requires constant filing of
and reference to information relative to particular parcels of property This
reference to properties is for bringing records up to date as to ownerships,
entering appraisals on office records, recording appraisal data, etc Efficient
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performance of the work on the assessor's maps and records by the clerical and
appraisal staff necessitates a numerical reference to property maps and records
Property can r)e more efficiently indexed and more readily referred to by
numerical reference than by metes and bounds descriptions or even by subdiv-
of
ision description Organizations who deal with large cumbers/property descrip-
tions assi-o- a number to the property by one system or another They have found
that their records cannot be accurately or efficiently kept without doing so.
The system herein recoum-iended is simply description by numerical reference
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to the land parcels on the assessors' basic survey or master maps Maps are the
basic record used b v the assessor in tre assessing; of real property and if his
office is to operate effectively he must have a suitable map system similar to
that recommended in the Assessors Standards Committee Report No 6 When the
assessor has such a map system he can delineate on those mans the parcels of pro-
pert,f in the county as they are actually owned and used Then a particular par-
cel of property in the county can be referred to by giving the respective map
book, map page in tnat book, and the parcel number on that map page If the maps
are properly mane, they would show the basic survey _.nformation such as section
corners, subdivision nares, block numbers, dimensions, etc Descriptions by the
assessor's map parcel number would therefore always refer to a basic map record
on vA-ich all basic survey and deed description information is shover and from which
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the property can be clearly and aefinitely identified
Such a system is the most efficicnt for an assessor's office as his task of
inventorying and valuingg all property can be most conveniently done by map areas
If all a-ooraisals and other records are indexed according to parcel number a very
efficient coordinated system results
Any satisfactory system for describing property oy parcel number must be flex-
ible and must be adapted to care for both subdivided and acreage property Unless
r a complete new set of maps is to be made and filed with each assessment roll, the
neaps referred to must be the assessor's basic naps whicl- are kept c,)nstantly up
to date These basic maps can be kept in the assessor's office for public refer-
ence just as effectively and more conveniently than in any other public office.
It is also important Lhat the map and parcel system be a coordinated system
The adaantagesof using a system of description by parcel number may be listed
as follows
(1) It provides a simple numerical description for referr-ng to a parcel of
r property and for 1-sting it on the rimerous records
(2) It provides a legal description that is not subject to question There
are many descriptions on assessment rolls at the present time that are possibly
technically erroneous and it is doubtful that they Mould be valid in court actions
There are many tax deeds tnat are invalid because of inaa.eaaate property descrip-
tion Description by parcel is description by reference to a basic set of -naps
and inadequacy in description is by this system elimanated if the maps are pro -
perly made.
(3) It makes possible an efficient coordinated record system for office and
field use
All assessor's records, except a small amount of unsecured property records,
must be tied to pa7ticular parcels of land The following records relate to and
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need to be indexed according to property descriptions
(a) Tre office traps
(b) The raster property record
(c) The appraisal records.
(d) The transfer records
A sample description in numerical order provides the basis for an efficient
index and cross reference number to all fi1e-
A parcel nu_moerirg system as outlined herein provides an automatic file num-
ber to all records Once the parcel number is known., all records and information
are ?mmedY2tely available without checking further indexes or cross indexes
(4) It lessens the chance of error in descriptions of parcels, An erron-
eous number is easily checked, and if in error attracts attention and is easily
corrected But an error in a, long metes and bounds description YrLll not be so
readily detected and therefore may be unknowingly continued for a period of years
(5) It saves much tine in describing land, in preparing records that relate
to realty, and -Ln writing the assessment roll a.�n fact, time is saved in all ppera-
tions that iegilre correlation w-L th real estate descriptions Lfficiency in routine
clerical work require simplicity and straightforwardness in the particular task to
be performed. Personnel can perform, w?th less fatigue, many more itenis of work
by using a simple parcel numbering system than by using varied and co*npl3cated
methods of description Transferring information from one record to another is
simplified and efficient as both records are in identical numerical order and only
a ni:mber is needed for identification.
The great advantage of sav-ng time 2m the performance of routine office work
is that more thought and effort is thus left free to oe devoted to the assessor's
more and important and difficult task of deter„wining the value of property in -che
county
5.
II DEFNITION OF PARCEL
A "Parcel" of land for the purpose of this memo is a contiguous area of land
i`n one ownership, and the one general use, containing not more than 640 acres
Where a single section of land sectionized by the U S. Government contains more
than 640 acres it is generally considered as a single for purposes of assessment
"Parcels" of land show land areas as they are actually owned and used rather than
as they may have been plotted on subdivision or other neaps It is the largest
area of land that in the opinion of the assessor should be incladed undez one
description for assessment purposes after consideration of all legal and practical
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factors. ,
A parcel may have been conveyed by one deed or by several deeds, and it may
contain several lots or fractions of lots. By parcelling property in this way the
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number of assessments is kept at a riinimam
The fclic^ing are examples of parcels
(1) Several subdivision lots covered by an office or other building and in
r one ownership constitutes a parcel.
(2) An entire block subdivided into lots but used as a unit and in one owner-
ship constitutes a parcel
(3) An area covered by an industrial plant a-rid in one ownership It might
consist of several subdivision lots or even parts of two or more subdivisions
(4) An area covered by a store building with a parking lot used in connec-
tion therewith and in the same ownership
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An area in one ownership out actually two distinct properties should be con-
sidered as separate parcels. An example would be two separate and distinct res-
idences on separate lots but owned by the same person.
If what would normally be one parcel is cut by a tarn; district bounciry line
or taxing district code area bound , it should be divided into parcels as so c,t
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III PARCEL NUMEERING SYSTE9
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The two basic requirements for a parcel numbering systeLn are first, simplicity,
and second, flixibilit� Efficiency requires simplicity, flexibility is necessary
to take care of the constant subdividing or combining of areas of land
For simplicity, the parcel number shoald automatically refer to an assessor's
-nap, and then to a particular parcel of land on that map
A THE PARCEL NUMBER
fi The parcel number consists essentially of three parts as follows
1 The assessor's fnep book number
2a The page number in the particulcr book
b The blocle number oifi the particular page if property is cut into blocks
3. The parcel na.nber on the 'nap page or in a block
There are two digits allowed for the page number and two dusts must always
be used Pa-es under 10 must carry 110" in front as 1101, 02, 03, etc " This is
necessary for the block numbering system explained below
Mocks are numbered consecutively from (1) uA on each page but not exceeding
9 blocks on any man The assigned block number is a combination of the map page
number and tre pagebl.ock number For example, the first block on maA 11 (assessor's
map book number 22) wvald be block "111", the fifth block number "115" The first
block on map 9 would be 091, etc
For olocked piopert3 the parcels are descrioed as "Book--aap page end block
numoer-parcel in blocl " A parcel number for e-a-nplo wvovld be "22-111-5" In
the case of parcels not blocked, a 110" is arbitrarily used in place of a page
block number The parcel number, for example, would oe "22-110-1" The 110" is
this used to acknowledge the absence of the page block
Under this system city property can be described by book, block and parcel
number and individual blocks may be separately identified Individual block mans
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map be used under this numoering sjstem 'while still preserving the map pare and
parcel nu_moer for acreage Droperty descriptions
The descrietion would never requlre wore than ten spaces for writing
999-500-25 Ten spaces
999 Book rumbers not over 999.
500 Block numbers not over 999
25 Parcels seldom more than 25
Parcel numbers may exceed 25 when it becomes impossible to rreal- an area down into
distinct olocks
B DIJISIONS AND CMI VATION;
Once a number is used for a particular parcel it must not be used again for
a portion of the parcel or for another parcel Once a parcel nuriber is aced on
the assessment roll, it becomes, for tax parposes at least, a legal description
Thereafter if the bounc'iries of a parcel are changed, the parcel should have a new
camber For et aaple, if parcel 2 in a block that originallj iga9 numbered up to
81 is divided, the respective parts of old parcel 2 would be nwrbered 9 and 10
S-inilarly, if parcels 2 and 3 were combined, the,7 would be given number 9
On the property record the chain of title can be easily followed if when a
parcel is divided, a rote 3s -Wade opposite the number as
112 - Now parcels 9 & 10"
and for parcels 9 & 10,
119 - formerly portion parcel 2"
1110" - Formerly portion parcel 2"
This syste^i mar -place rcnumbered parcels out of oraer on the map but the area
is sufficiently sn,-dl that the parcel can be found at a glance,
This aystem: cm be satisfactorily developed only to the extent that the
aasessor has a complete and accurate sat of sus. Such maps gust allow sufficient
:basic int'omatiorn to prove aE property description.
Parcel n-Loberss are applied in the following mariner:
1. On the existing property zap s, areas of one contiguous ownership are:
"hooked" together by tie .linVn.
j 2. The proPorty :records are e:gamed for any indication as to the prozyertt,
use. ror instas)ce, a bracket on the property record, of two property description.
for o•.ne building appraisal, lyd.i.cetes one definite "parcel".
3. & 1i.eld check is made of areas in question.
Areas which are, -,Lhus Eihovnz -o be O. one fiYners.?lip and one 'ilse are draw,
into a aiap, and are z• ven a parcel number.
5. rram this a&p., to the extent of showirg property li ms,. parcel
n mb rs, and streets; son*,e fog of Intermediate (&Iplicate trac . ,g) is r„ade. This
then ;serves as the or-iginall for the appraiser's parcel. sap (field mar,). The tracing
its then completed by adding the descriptive information:, tract lot lines, numbers,
names, gection Lines, etc. R ".sits f.3`ain thi w tracing are the Mas-ter and O.i -ce
Maps.
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EXHIBITS
A� MASTER OFF=ICE MAPS AND RECORDS
1. The Master Maps
The master maps are the assessor's basic or master set of maps consisting
of index and detail maps, the detail maps showing the detail descriptive, or Sur-
vey information for each parcel of property in the county. These maps are pre=
pared so as to constitute a complete and coordinated map system of the county
including index maps.
The assessor's parcel and block numbers are shown on the master map in
circles..
When a parcel is first divided into two or more parcels, the division includ-
ing the :new parcel number is shown in red, a second division_ within the parcel
shown in green, and a third division shown_ in orange . The new parcel area is out-
lined in the respective color so that it is definitely and clearly indicated.
When a parcel number is changed a single line of the color used in making the change
is drawn through the former parcel number or boun6y. The parcel number and bound-a-
ries of any parcel which is no longer used for assessment purposes shall not be
deleted, obliterated, or made illegible.
R'Yien divisions or combinations become so numerous on a particular map page
tit they cannot be shown with complete clarity, a new map page should be made,.
The new nap page is to be placed in the ;yap book irmediately preceding; .the old
mars page.: Appropriate notation shall be made on both the old and new riap page
referring one to the other and indicating the date the new map page was inserted,.
The master maps must be kept and maintained in such manner and in such con-
dition that a person of ordinary intelligence can determine therefrom at any time
the location of any parcel of land assessed by reference to said map in the then
current fiscal year or any prior year..
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10.
2. Assessor's Parcel Map
The assessor's parcel map is prepared for the assessor's office and field
use :in the appraisal of property. On copies of it land. values .are entered, build-
ings spotted, soil lines entered, etc., by the assessors deputies or appraisers.
This map is far superior to a print of the basic survey map for the appraiser's
use. Its desirability and convenience for the appraiser's use justifies its.added
cost.
j 3. The Master Property Record.
The master property record provides for (a) a record of the. deed description_
of the property, (b) a record of the ownership, and (c) a record of the assessed
value of ,the property together with Exemptions alloyed. The record in effect is
the assessor's per-manent office record or office assessment roll of property.
The record is always in the office, in order, and available for immediate
reference. It is a companion record to the assessor's basic maps and together
with those maps constitutes the assessor's basic office record of real property.'
The form here submitted provides for a twenty year record and is designed for
a flexible but permanent card system.
When a property is divided the original card should be kept in place for a per-
iod of. several ,years.• It then should be. filed in a transfer file as a permanent
record.
RESOLUTION OF THE BOARD OF SUPERVISORS OF ORANGE COUNTY, CALIF
PURSUANT TO SECTION 327 OF THE REVENUE & TAXATION CODE
RELATIVE TO THE NUMBERING OF PARCELS OF REAL ESTATE ON ASSESSOR'S
MAPS
On mtion of Supervisor Warner , duly seconded and
carried, the following Resolution was adopted.
BE IT-RESOIWED that,when the c u ty assessor possesses a complete and accurate
map of any land situated within the county, the assessor may delineate parcels thereon
for the purpose of assessing the same, as provided in Section 327 of the Revenue and
Taxation Code, and shall number said parcels on said map in the manner hereinafter speci-
fied.
The complete and accurate map is deemed to be the assessor's master maps, which
together with index maps, show areas of property within the county in sufficient detail
to clearly identify them as to size, shape, and location with official survey maps or
known survey points The complete and accurate map herein referred to is deemed to be not
only the master maps together with index maps now in the possession of the assessor but
also all hereinafter coming into his possession until he has a complete and accurate map of r
all land within the county, Such master detail maps are to be arranged in numbered books
with the maps numbered numerically starting with No. 1 in each book.
CBE IT FURTHER RESOLVEDIthat when such complete and accurate map has been parcelled
and numbered as herein indicated, such map shall be known as the "Assessor's Map" and such
map or a copy thereof shall at all times be publicly displayed in the office of the assessor, '
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and thereafter land may be described by reference to such map. j
LBE IT-FURTHER_RESOLVED)that the assessor shall delineate and assign parcel numbers
to each parcel in the manner hereinafter indicated on said map for purposes of assessment in
accordance with law as to use and ownership and as to the revenue districts and taxing
agencies in which the property is situated.
Even though a tract of land is in one ownership,parcels of land shall not contain
more than 640 acrestexcept where a single section of land sectionized by the United States
l
Government contains more than 640 acres where a tract of sectionized land contains more
than 640 acres, it shall be delineated into parcels and assigned parcel numbers coextensive
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with sections and fractions of sections in said tract
A THE PARCEL NUMBER.
The parcel number shall consist of three parts as follows
(1) The number of the map book of the assessor's master maps of the county
in which the particular master map showing the property is located.
(2) The first two digits of the second part of the number shall represent the
page number of this master map in the respective map book The number 110" shall be used
in front of map pages 1 to 9 of each book.
The third digit of the second part shall represent the block number on the res-
pective map page when the area is divided into blocks. When there is only one block to
a map page the second number shall be the map page number as well as the block number.
(3) The third part of the number shall be the number of the parcel on the map
page if not in a numbered block and if in a numbered block the number of the particular
parcel within the block.
In describing parcels on a map page that is not subdivided into blocks, a parcel
would be described, for example, as "3-36-91', which would mean Book 3 of Assessor's Maps,
Map Page 36, and Parcel 9 on that map. If the parcel is on a map page subdivided into
blocks, the description would be, for example, "3-362-5" which would mean Book 3 of
Assessor's Maps, Block 362, (Map Page 36, Block 2) and Parcel 5 within that block.
B ORIGINAL NUMBERING
The original numbering of the parcels shall be done in the following manner
(1) The map book number and the map page number shall be the respective map
book numbers and map page numbers as assigned to the map books and pages constituting
said complete and accurate maps. '
(2) The block numbers shall be developed by assigning No 1 to the upper left
—hand-block-on-each-master-map and-the other block-numbers assigned-consecutively-downward—
by column from left to the right The block numbers should begin with No. 1 on each master '
map.
(3) In numbering the individual parcels on each master map that is divided
into blocks the numbering should be generally from left to right beginning at the upper
left hand corner If there are several distinctive areas on a map, those areas may be
numbered consecutively if in the judgment of the assessor that is the most practicable.
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Individual parcels within each block shall begin with No. 1 and shall be
numbered consecutively as follows: (a) If a majority of the lots in any block face
on streets running in a general northerly and southerly direction, the numbering shall
start at the top left corner of the block and proceed down to the lower left hand cor-
ner of the block, then over to the upper tight corner of the block and down to the lower
right corner of the block. (b) If a majority of the lots in any block face on streets
• running in a general easterly and westerly direction, the numbering shall start at the
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top left corner of the block and proceed across to the top right corner of the block,
then back to the lower left corner of the block and proceed across to the lower right
corner of the block.
(4) If the arrangement of blocks or lots is such that the above system is *
not applicable, the assessor shall number the parcels by the system most similar, in
the judgment of the assessor, to the system set forth above.
C. DIVISIONS AND COMBINATIONS
The parcel number assigned to a particular parcel shall never be used to
designate another parcel. In the event that a parcel is divided or combined with another
parcel, a new parcel number or numbers next following the last used parcel number for
that block or map page shall be assigned to the new parcel or parcels. Divisions and
combinations of parcels need only be made each year for the preparation of the new
assessment roll except that divisions may be made immediately and new parcel numbers
assigned when requested for the payment of current taxes on part of an assessment, as
provided for by Chapter 3, Part 5, Division 1 of the Revenue and Taxation Code, or the
partial redemption of property, as provided for by Chapter 2, Part 7, Division 1 of
the Revenue and Taxation Code.
The new parcel or parcels shall be so delineated on the map or block with
colored ink or otherwise so that an inspection will readily disclose not only the new
parcels but also the old parcels. When a parcel number is changed a single line of the
color used in making the change may be drawn through the former parcel number or boundar;
The parcel number and boundaries of any parcel which is no longer used for assessment
purposes shall not be deleted, obliterated, or made illegible.
In the event that the combinations or divisions on any block or map are so
numerous that it becomes difficult to Chow the old and new parcels, the assessor shall
prepare a new map page or pages for that particular area and place it in the Map Book
Volume, and delineate thereon the existing parcels. Appropriate notation shall be made
on the new map page or pages indicating the date the new map page or pages was inserted
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The master maps must be kept and maintained in such manner and in such
condition that a person of ordinary intelligence can determine therefrom at any
time the location of any parcel of land assessed by reference to said map in the
then current fiscal year or in any prior year.
PASSED BY BOARD OF SUPERVISORS, FEBRUARY 25, 1947.
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