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An assessor's parcel number, or APN, is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping. The assigned number is unique within the particular jurisdiction, and may conform to certain formatting standards that convey basic identifying information such ...
In 2021 there were 2.6 million assessed properties for a total Los Angeles County property assessment value of nearly US$1.8 trillion. [6] The Assessor sells the following cadastral electronic documents and databases pursuant to Article 1 of the Constitution (the "Sunshine Amendment") and the California Public Records Act: [7]
A land parcel or cadastral parcel is defined as "a continuous area, or more appropriately volume, that is identified by a unique set of homogeneous property rights". [ 3 ] Cadastral surveys document the boundaries of land ownership, by the production of documents, diagrams, sketches, plans ( plats in the US), charts, and maps.
The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States.The authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excises taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.
Plats contain a number of informational elements: The property boundaries are indicated by bearing and distance. The bearing is in the format of degrees, minutes, seconds with compass point letters before and afterward to indicate the compass quadrant. For example, N 38 00 00 E is 38 degrees into the northeast quadrant or 38 degrees east of north.
The DRE was founded in 1917, when the California legislature enacted the nation’s first real estate law. In July 2013, the department briefly merged with the California Department of Consumer Affairs as the Bureau of Real Estate. In January 2018, through Senate Bill 172, it again became an independent department. [3]
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The parcel tax is a form of real estate tax. Unlike most real estate taxes [citation needed] or a land value tax, it is not directly based on property value. [1] It funds K–12 public education [2]: 187 and community facilities districts, which are usually known as "Mello-Roos" districts. [1]
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