{"data":{"id":"us-ca/rtc-327.5","jurisdiction":"us-ca","citation":"RTC § 327.5","heading":"","body":"Notwithstanding any other provision of law, the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation to divide any existing residential structure into a subdivision, as defined in Section 66424 of the Government Code, until a subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code has been recorded as required by law. If the requirement for a parcel map is waived pursuant to subdivision (b) of Section 66428 of the Government Code, then the assessor shall not assign any parcel numbers or prepare a separate assessment or separate valuation, unless the applicant provides a copy of the finding made by the legislative body or advisory agency, as required by that subdivision.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 2. Legal Description of Lands for Assessment Purposes [321. - 328.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8c39a4b60aa06b0046b66a1019e69c64c9e42787ae6e600dfdc0b21cb5976866","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-327.1","next":"us-ca/rtc-328"},"notice":"GroundRules: Original legal text. Not legal advice."}