This feature service includes change areas for city boundaries and county line adjustments filed in accordance with Government Code 54900. The boundaries in this map are based on the State Board of Equalization's tax rate area maps for the assessment roll year specified in the COFILE field. The information is updated regularly within 10 business days of the most recent BOE acknowledgement date. Some differences may occur between actual recorded boundaries and boundary placement in the tax rate area GIS map. Tax rate area boundaries are representations of taxing jurisdictions for the purpose of determining property tax assessments and should not be used to determine precise city or county boundary line locations.

BOE_CityAnx Data Dictionary: COFILE = county number - assessment roll year - file number; CHANGE = affected city, unincorporated county, or boundary correction; EFFECTIVE = date the change was effective by resolution or ordinance; RECEIVED = date the change was received at the BOE; ACKNOWLEDGED = date the BOE accepted the filing for inclusion into the tax rate area system; NOTES: additional clarifying information about the action.

BOE_CityCounty Data Dictionary: COUNTY = county name; CITY = city name or unincorporated territory; COPRI = county number followed by the 3-digit city primary number used in the BOE's 6-digit tax rate area numbering system (for the purpose of this map, unincorporated areas are assigned 000 to indicate that the area is not within a city).