This feature class was updated from our 2012 city boundary GIS data by extracting city boundaries from Tax Area Services Section (TASS) of the California Board of Equalization. The city boundary lines were digitized to match available county parcel base information provided from TASS in the format of CAD DWG layers and/or the Tax Rate Area (TRA) maps in PDF file. TIGER/Line Parcel data and ESRI Basemap imagery were utilized as reference layers. Additional 3 nautical mile offshore polygons were digitized for the coastal cities located from south of San Francisco to the Mexican border according to TRA maps. We keep the offshore polygons separate from their city boundaries on land, and use a “3 nautical mile offshore” label in the attribute field titled “Notes” for those polygons. The attributes include 2010 United States Census population and land area information, the city incorporated dates and web links are listed as well. This GIS version of California City boundaries is intended for general reference, planning, and study purposes only and does not represent official property boundary determinations.