Cal. Revenue and Taxation Code - RTC § 1251. Section 1251.
The board of supervisors shall furnish the assessor with the necessary office equipment, consisting of proper books, blanks, maps, office room, furniture, and stationery.
CHAPTER 6. Assessor’s Office Equipment [1251. - 1256.]
Cal. Revenue and Taxation Code - RTC 6.
in effectCal. Revenue and Taxation Code - RTC § 1252. Section 1252.
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.
Cal. Revenue and Taxation Code - RTC § 1253. Section 1253.
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.
Cal. Revenue and Taxation Code - RTC § 1254. Section 1254.
The State Board of Equalization shall prescribe the forms for the books, blanks, and maps, and may require the map books to:
(a)
Be indexed by owners’ names.
(b)
Show improvements and assessed value.
Cal. Revenue and Taxation Code - RTC § 1255. Section 1255.
The maps shall show the private lands owned or claimed in the county so as to provide a legal description of the lands.
Cal. Revenue and Taxation Code - RTC § 1256. Section 1256.
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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026