Description: This GIS layer contains the boundaries of the unincorporated county and incorporated cities within the state of California. The initial dataset was first published on October 20, 2021, and was based on the State Board of Equalization's tax rate area boundaries. As of April 1, 2024, the maintenance of this dataset is provided by the California Department of Tax and Fee Administration for the purpose of determining sales and use tax jurisdictions. The boundaries are continuously being revised when areas of conflict are discovered between the original boundary provided by the California State Board of Equalization and the boundary made publicly available by local, state, and federal government. Some differences may occur between actual recorded boundaries and the boundaries used for sales and use tax purposes. The boundaries in this map are representations of taxing jurisdictions for the purpose of determining sales and use tax areas and should not be used to determine precise city or county boundary line locations. COUNTY = county name; CITY = city name or unincorporated territory; COPRI = county number followed by the 3-digit city primary number used in the California State Board of Equalization'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).
Copyright Text: California Department of Tax and Fee Administration, GIS and Data Services Section, TSD-GIS@cdtfa.ca.gov, (916) 309-1479.
Description: This file contains annexation and detachment areas (polygons) for city and county line boundary changes filed with the California State Board of Equalization for the specified assessment roll year, per Government Code 54900.Data Dictionary: COFILE = county number - assessment roll year - file number (see note*); CHANGE = affected city, unincorporated county, or boundary correction; EFFECTIVE = date the change was effective by resolution or ordinance (see note*); 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.*Note: A COFILE number ending in "000" is a boundary correction and the effective date used is the date the map was corrected.
Copyright Text: California Department of Tax and Fee Administration, TSD-GIS@cdtfa.ca.gov, (916) 319-1479.