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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).
MIT Licensehttps://opensource.org/licenses/MIT
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This map includes change areas for city and county boundaries filed in accordance with Government Code 54900. 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 and should not be used to determine precise city or county boundary line locations.The data is updated within 10 business days of the CDTFA receiving a copy of the Board of Equalization's acknowledgement letter.BOE_CityAnx 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.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 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).
CC0 1.0 Universal Public Domain Dedicationhttps://creativecommons.org/publicdomain/zero/1.0/
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WARNING: This is a pre-release dataset and its fields names and data structures are subject to change. It should be considered pre-release until the end of March 2025. The schema changed in February 2025 - please see below. We will post a roadmap of upcoming changes, but service URLs and schema are now stable. For deployment status of new services in February 2025, see https://gis.data.ca.gov/pages/city-and-county-boundary-data-status. Additional roadmap and status links at the bottom of this metadata.This dataset is continuously updated as the source data from CDTFA is updated, as often as many times a month. If you require unchanging point-in-time data, export a copy for your own use rather than using the service directly in your applications.PurposeCity boundaries along with third party identifiers used to join in external data. Boundaries are from the California Department of Tax and Fee Administration (CDTFA). These boundaries are the best available statewide data source in that CDTFA receives changes in incorporation and boundary lines from the Board of Equalization, who receives them from local jurisdictions for tax purposes. Boundary accuracy is not guaranteed, and though CDTFA works to align boundaries based on historical records and local changes, errors will exist. If you require a legal assessment of boundary location, contact a licensed surveyor.This dataset joins in multiple attributes and identifiers from the US Census Bureau and Board on Geographic Names to facilitate adding additional third party data sources. In addition, we attach attributes of our own to ease and reduce common processing needs and questions. Finally, coastal buffers are separated into separate polygons, leaving the land-based portions of jurisdictions and coastal buffers in adjacent polygons. This feature layer is for public use.Related LayersThis dataset is part of a grouping of many datasets:Cities: Only the city boundaries and attributes, without any unincorporated areasWith Coastal BuffersWithout Coastal Buffers (this dataset)Counties: Full county boundaries and attributes, including all cities within as a single polygonWith Coastal BuffersWithout Coastal BuffersCities and Full Counties: A merge of the other two layers, so polygons overlap within city boundaries. Some customers require this behavior, so we provide it as a separate service.With Coastal BuffersWithout Coastal BuffersCity and County AbbreviationsUnincorporated Areas (Coming Soon)Census Designated PlacesCartographic CoastlinePolygonLine source (Coming Soon)Working with Coastal BuffersThe dataset you are currently viewing excludes the coastal buffers for cities and counties that have them in the source data from CDTFA. In the versions where they are included, they remain as a second polygon on cities or counties that have them, with all the same identifiers, and a value in the COASTAL field indicating if it"s an ocean or a bay buffer. If you wish to have a single polygon per jurisdiction that includes the coastal buffers, you can run a Dissolve on the version that has the coastal buffers on all the fields except OFFSHORE and AREA_SQMI to get a version with the correct identifiers.Point of ContactCalifornia Department of Technology, Office of Digital Services, odsdataservices@state.ca.govField and Abbreviation DefinitionsCDTFA_CITY: CDTFA incorporated city nameCDTFA_COUNTY: CDTFA county name. For counties, this will be the name of the polygon itself. For cities, it is the name of the county the city polygon is within.CDTFA_COPRI: county number followed by the 3-digit city primary number used in the Board of Equalization"s 6-digit tax rate area numbering system. The boundary data originate with CDTFA's teams managing tax rate information, so this field is preserved and flows into this dataset.CENSUS_GEOID: numeric geographic identifiers from the US Census BureauCENSUS_PLACE_TYPE: City, County, or Town, stripped off the census name for identification purpose.GNIS_PLACE_NAME: Board on Geographic Names authorized nomenclature for area names published in the Geographic Name Information SystemGNIS_ID: The numeric identifier from the Board on Geographic Names that can be used to join these boundaries to other datasets utilizing this identifier.CDT_CITY_ABBR: Abbreviations of incorporated area names - originally derived from CalTrans Division of Local Assistance and now managed by CDT. Abbreviations are 4 characters. Not present in the county-specific layers.CDT_COUNTY_ABBR: Abbreviations of county names - originally derived from CalTrans Division of Local Assistance and now managed by CDT. Abbreviations are 3 characters.CDT_NAME_SHORT: The name of the jurisdiction (city or county) with the word "City" or "County" stripped off the end. Some changes may come to how we process this value to make it more consistent.AREA_SQMI: The area of the administrative unit (city or county) in square miles, calculated in EPSG 3310 California Teale Albers.OFFSHORE: Indicates if the polygon is a coastal buffer. Null for land polygons. Additional values include "ocean" and "bay".PRIMARY_DOMAIN: Currently empty/null for all records. Placeholder field for official URL of the city or countyCENSUS_POPULATION: Currently null for all records. In the future, it will include the most recent US Census population estimate for the jurisdiction.GlobalID: While all of the layers we provide in this dataset include a GlobalID field with unique values, we do not recommend you make any use of it. The GlobalID field exists to support offline sync, but is not persistent, so data keyed to it will be orphaned at our next update. Use one of the other persistent identifiers, such as GNIS_ID or GEOID instead.Boundary AccuracyCounty boundaries were originally derived from a 1:24,000 accuracy dataset, with improvements made in some places to boundary alignments based on research into historical records and boundary changes as CDTFA learns of them. City boundary data are derived from pre-GIS tax maps, digitized at BOE and CDTFA, with adjustments made directly in GIS for new annexations, detachments, and corrections. Boundary accuracy within the dataset varies. While CDTFA strives to correctly include or exclude parcels from jurisdictions for accurate tax assessment, this dataset does not guarantee that a parcel is placed in the correct jurisdiction. When a parcel is in the correct jurisdiction, this dataset cannot guarantee accurate placement of boundary lines within or between parcels or rights of way. This dataset also provides no information on parcel boundaries. For exact jurisdictional or parcel boundary locations, please consult the county assessor's office and a licensed surveyor.CDTFA's data is used as the best available source because BOE and CDTFA receive information about changes in jurisdictions which otherwise need to be collected independently by an agency or company to compile into usable map boundaries. CDTFA maintains the best available statewide boundary information.CDTFA's source data notes the following about accuracy:City boundary changes and county boundary line adjustments filed with the Board of Equalization per Government Code 54900. This GIS layer contains the boundaries of the unincorporated county and incorporated cities within the state of California. The initial dataset was created in March of 2015 and was based on the State Board of Equalization 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 rates. The boundaries are continuously being revised to align with aerial imagery 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 rates and should not be used to determine precise city or county boundary line locations. Boundary ProcessingThese data make a structural change from the source data. While the full boundaries provided by CDTFA include coastal buffers of varying sizes, many users need boundaries to end at the shoreline of the ocean or a bay. As a result, after examining existing city and county boundary layers, these datasets provide a coastline cut generally along the ocean facing coastline. For county boundaries in northern California, the cut runs near the Golden Gate Bridge, while for cities, we cut along the bay shoreline and into the edge of the Delta at the boundaries of Solano, Contra Costa, and Sacramento counties.In the services linked above, the versions that include the coastal buffers contain them as a second (or third) polygon for the city or county, with the value in the COASTAL field set to whether it"s a bay or ocean polygon. These can be processed back into a single polygon by dissolving on all the fields you wish to keep, since the attributes, other than the COASTAL field and geometry attributes (like areas) remain the same between the polygons for this purpose.SliversIn cases where a city or county"s boundary ends near a coastline, our coastline data may cross back and forth many times while roughly paralleling the jurisdiction"s boundary, resulting in many polygon slivers. We post-process the data to remove these slivers using a city/county boundary priority algorithm. That is, when the data run parallel to each other, we discard the coastline cut and keep the CDTFA-provided boundary, even if it extends into the ocean a small amount. This processing supports consistent boundaries for Fort Bragg, Point Arena, San
The VA_TOWN dataset is a feature class component of the Virginia Administrative Boundaries dataset from the Virginia Geographic Information Network (VGIN). VA_COUNTY represents the best available city and county boundary information to VGIN.VGIN initially sought to develop an improved locality and town boundary dataset in late 2013, spurred by response of the Virginia Administrative Boundaries Workgroup community. The feature class initially started from the locality boundaries from the Census TIGER dataset for Virginia. VGIN solicited input from localities in Virginia through the Road Centerlines data submission process as well as through public forums such as the Virginia Administrative Boundaries Workgroup and VGIN listservs. Data received were analyzed and incorporated into the VA_COUNTY feature class where locality data were a superior representation of the city or county boundary.
© Virginia Geographic Information Network (VGIN), and the Census and Localities and Towns submitting data to the project
This layer is a component of Feature classes representing locality (county, city, and town) boundaries in the Commonwealth of Virginia..
WARNING: This is a pre-release dataset and its fields names and data structures are subject to change. It should be considered pre-release until the end of 2024. Expected changes:
Purpose
County and incorporated place (city) boundaries along with third party identifiers used to join in external data. Boundaries are from the authoritative source the California Department of Tax and Fee Administration (CDTFA), altered to show the counties as one polygon. This layer displays the city polygons on top of the County polygons so the area isn"t interrupted. The GEOID attribute information is added from the US Census. GEOID is based on merged State and County FIPS codes for the Counties. Abbreviations for Counties and Cities were added from Caltrans Division of Local Assistance (DLA) data. Place Type was populated with information extracted from the Census. Names and IDs from the US Board on Geographic Names (BGN), the authoritative source of place names as published in the Geographic Name Information System (GNIS), are attached as well. Finally, coastal buffers are removed, leaving the land-based portions of jurisdictions. This feature layer is for public use.
Related Layers
This dataset is part of a grouping of many datasets:
Point of Contact
California Department of Technology, Office of Digital Services, odsdataservices@state.ca.gov
Field and Abbreviation Definitions
Accuracy
CDTFA"s source data notes the following about accuracy:
City boundary changes and county boundary line adjustments filed with the Board of Equalization per Government Code 54900. This GIS layer contains the boundaries of the unincorporated county and incorporated cities within the state of California. The initial dataset was created in March of 2015 and was based on the State Board of Equalization 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 rates. The boundaries are continuously being revised to align with aerial imagery 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 rates and should not be used to determine precise city or county boundary line locations. COUNTY = county name; CITY = city name or unincorporated territory; COPRI =
https://en.wikipedia.org/wiki/Public_domainhttps://en.wikipedia.org/wiki/Public_domain
The TIGER/Line shapefiles and related database files (.dbf) are an extract of selected geographic and cartographic information from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB). The MTDB represents a seamless national file with no overlaps or gaps between parts, however, each TIGER/Line shapefile is designed to stand alone as an independent data set, or they can be combined to cover the entire nation. The primary legal divisions of most states are termed counties. In Louisiana, these divisions are known as parishes. In Alaska, which has no counties, the equivalent entities are the organized boroughs, city and boroughs, municipalities, and for the unorganized area, census areas. The latter are delineated cooperatively for statistical purposes by the State of Alaska and the Census Bureau. In four states (Maryland, Missouri, Nevada, and Virginia), there are one or more incorporated places that are independent of any county organization and thus constitute primary divisions of their states. These incorporated places are known as independent cities and are treated as equivalent entities for purposes of data presentation. The District of Columbia and Guam have no primary divisions, and each area is considered an equivalent entity for purposes of data presentation. The Census Bureau treats the following entities as equivalents of counties for purposes of data presentation: Municipios in Puerto Rico, Districts and Islands in American Samoa, Municipalities in the Commonwealth of the Northern Mariana Islands, and Islands in the U.S. Virgin Islands. The entire area of the United States, Puerto Rico, and the Island Areas is covered by counties or equivalent entities. The boundaries for counties and equivalent entities are as of January 1, 2017, primarily as reported through the Census Bureau's Boundary and Annexation Survey (BAS).
U.S. Government Workshttps://www.usa.gov/government-works
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Cartographic Boundary Map provided the State of Texas Open Data Portal here: https://data.texas.gov/dataset/Texas-Counties-Cartographic-Boundary-Map/sw7f-2kkd/about_data
Terms of Use This product is for informational purposes and may not have been prepared for or be suitable for legal, engineering, or surveying purposes. It does not represent an on-the-ground survey and represents only the approximate relative location of property boundaries. This product has been provided by the City of Austin via the US Census Bureau for the sole purpose of geographic reference. No warranty is made by the City of Austin regarding specific accuracy or completeness.
This dataset demarcates the municipal boundaries in Allegheny County. Data was created to portray the boundaries of the 130 Municipalities in Allegheny County the attribute table includes additional descriptive information including Councils of Government (COG) affiliation (regional governing and coordinating bodies comprised of several bordering municipalities), School District, Congressional District, FIPS and County Municipal Code and County Council District.
This dataset is harvested on a weekly basis from Allegheny County’s GIS data portal. The full metadata record for this dataset can also be found on Allegheny County's GIS portal. You can access the metadata record and other resources on the GIS portal by clicking on the "Explore" button (and choosing the "Go to resource" option) to the right of the "ArcGIS Open Dataset" text below.
Category: Civic Vitality and Governance
Department: Geographic Information Systems Group; Department of Administrative Services
MIT Licensehttps://opensource.org/licenses/MIT
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This map is a compilation of the final set of city and county boundary changes filed with the California State Board of Equalization in accordance with Government Code 54900 for each assessment roll year beginning with the 2021 roll year. Boundary corrections are included in the dataset according to information provided by the city, county, and/or LAFCO. These corrections may or may not have been corrected in the Board of Equalization's records. Each layer is considered FINAL as of June in the year noted by the layer name. The boundaries from 2021 through 2025 are based on the California State Board of Equalization's tax rate area maps and may not align with other sources. For the latest data, please view the "City and County Boundary Line Changes" map.As of April 1, 2024, the maintenance of this map is provided by the California Department of Tax and Fee Administration (CDTFA) for sales and use tax purposes.
The 2022 cartographic boundary shapefiles are simplified representations of selected geographic areas from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB). These boundary files are specifically designed for small-scale thematic mapping. When possible, generalization is performed with the intent to maintain the hierarchical relationships among geographies and to maintain the alignment of geographies within a file set for a given year. Geographic areas may not align with the same areas from another year. Some geographies are available as nation-based files while others are available only as state-based files. The primary legal divisions of most states are termed counties. In Louisiana, these divisions are known as parishes. In Alaska, which has no counties, the equivalent entities are the organized boroughs, city and boroughs, municipalities, and for the unorganized area, census areas. The latter are delineated cooperatively for statistical purposes by the State of Alaska and the Census Bureau. In four states (Maryland, Missouri, Nevada, and Virginia), there are one or more incorporated places that are independent of any county organization and thus constitute primary divisions of their states. These incorporated places are known as independent cities and are treated as equivalent entities for purposes of data presentation. The District of Columbia and Guam have no primary divisions, and each area is considered an equivalent entity for purposes of data presentation. The Census Bureau treats the following entities as equivalents of counties for purposes of data presentation: Municipios in Puerto Rico, Districts and Islands in American Samoa, Municipalities in the Commonwealth of the Northern Mariana Islands, and Islands in the U.S. Virgin Islands. The entire area of the United States, Puerto Rico, and the Island Areas is covered by counties or equivalent entities. The generalized boundaries for counties and equivalent entities are based on those as of January 1, 2022, primarily as reported through the Census Bureau's Boundary and Annexation Survey (BAS).
This layer contains Legal City boundaries within Los Angeles County. The Los Angeles County Department of Public Works provides the most current shape file of these city boundaries for download at its Spatial Information Library.Note: This boundary layer will not line up with the Thomas Brothers city layer. Principal attributes include:CITY_NAME: represents the city's name.CITY_TYPE: may be used for definition queries; "Unincorporated" or "City".FEAT_TYPE: contains the type of feature each polygon represents:Land - Use this value for your definition query if you want to see only land features on your map.Pier - One example is the Santa Monica Pier. Man-made features may be regarded as extensions of the coastline.Breakwater - Examples include the breakwater barriers that protect the Los Angeles Harbor.Water - Polygons with this attribute value represent internal navigable waters. Examples of internal waters are found in the Long Beach Harbor and in Marina del Rey.3NM Buffer - Per the Submerged Lands Act, the seaward boundaries of coastal cities and unincorporated county areas are three nautical miles (a nautical mile is 1852 meters) from the coastline.
This line feature layer contains Legal City boundaries within Los Angeles County.
The principal attribute is BDRY_TYPE which represents the boundary feature types. Use its values below for definition queries and layer symbology for your mapping needs.
Coast - This value represents the coastline. This data is carefully maintained by DPW staff, based Los Angeles Region Imagery Acquisition Consortium data.
Land City - This value represents city boundaries on land.
Land County - This value represents the county boundary on land.
Pier - One example is the Santa Monica Pier. Man-made features may be regarded as extensions of the coastline.
Breakwater - Examples include the breakwater barriers that protect the Los Angeles Harbor.
Water - This value is used to separate features representing internal navigable waters and the ocean. Examples of internal waters are found in the Long Beach Harbor and in Marina del Rey.
Ocean - This value is used to represent ocean boundaries between cities in addition to the seaward boundaries of coastal cities. Per the Submerged Lands Act, the seaward boundaries of coastal cities and unincorporated county areas are three nautical miles (a nautical mile is 1852 meters) from the coastline.
The 2019 cartographic boundary KMLs are simplified representations of selected geographic areas from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB). These boundary files are specifically designed for small-scale thematic mapping. When possible, generalization is performed with the intent to maintain the hierarchical relationships among geographies and to maintain the alignment of geographies within a file set for a given year. Geographic areas may not align with the same areas from another year. Some geographies are available as nation-based files while others are available only as state-based files. The records in this file allow users to map the parts of Urban Areas that overlap a particular county. After each decennial census, the Census Bureau delineates urban areas that represent densely developed territory, encompassing residential, commercial, and other nonresidential urban land uses. In general, this territory consists of areas of high population density and urban land use resulting in a representation of the ""urban footprint."" There are two types of urban areas: urbanized areas (UAs) that contain 50,000 or more people and urban clusters (UCs) that contain at least 2,500 people, but fewer than 50,000 people (except in the U.S. Virgin Islands and Guam which each contain urban clusters with populations greater than 50,000). Each urban area is identified by a 5-character numeric census code that may contain leading zeroes. The primary legal divisions of most states are termed counties. In Louisiana, these divisions are known as parishes. In Alaska, which has no counties, the equivalent entities are the organized boroughs, city and boroughs, municipalities, and for the unorganized area, census areas. The latter are delineated cooperatively for statistical purposes by the State of Alaska and the Census Bureau. In four states (Maryland, Missouri, Nevada, and Virginia), there are one or more incorporated places that are independent of any county organization and thus constitute primary divisions of their states. These incorporated places are known as independent cities and are treated as equivalent entities for purposes of data presentation. The District of Columbia and Guam have no primary divisions, and each area is considered an equivalent entity for purposes of data presentation. The Census Bureau treats the following entities as equivalents of counties for purposes of data presentation: Municipios in Puerto Rico, Districts and Islands in American Samoa, Municipalities in the Commonwealth of the Northern Mariana Islands, and Islands in the U.S. Virgin Islands. The entire area of the United States, Puerto Rico, and the Island Areas is covered by counties or equivalent entities. The generalized boundaries for counties and equivalent entities are as of January 1, 2010.
County boundaries in Eastern Tennessee. This layer was originally obtained from the State of Tennessee.
Geospatial data about Fresno County, California City Boundaries. Export to CAD, GIS, PDF, CSV and access via API.
Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
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This feature class is used for cartographic purposes, for generating statistical data, and for clipping data. Ideally, state and federal agencies should be using the same framework data for common themes such as county boundaries. This layer provides an initial offering as "best available" at 1:24,000 scale for counties.Incorporated cities were merged from the Board of Equalization's 11/16/2021 City and County boundaries dataset. The Cal Fire FRAP County boundaries v 19_1 were maintained for consistency with other use in CA Nature.
This data is maintained by and obtained from Metro GIS. Click the link above to view the Metro GIS metadata for this dataset.
This data is maintained by and obtained from Metro Data Resource Center. Please go to https://gis.oregonmetro.gov/rlis-metadata/#/details/155 for the complete metadata.-- Additional Information: Category: Boundary Purpose: For use as a "base" layer on map products to shade county areas and in analysis to capture areas within each county. Update Frequency: None planned-- Metadata Link: https://www.portlandmaps.com/metadata/index.cfm?&action=DisplayLayer&LayerID=155
This map of Minnesota cities, townships, and counties was published by MnGeo in January 2019. The primary data set for the map is the "Cities, Townships, and Unorganized Territories" (MnCTU) data maintained by the Minnesota Department of Transportation. Other reference data on the map include County Seats and Other Cities, County Boundaries, Interstate, US Trunk, and State Trunk Highways, Major Rivers, Lakes, County and State Boundaries. The download is a PDF file with embedded layers that can be printed at E-scale (36" x 48").
This map shows incorporated cities in and the urban growth boundary in Jackson County. The map size is 34 inches by 44 inches.
https://data.gov.tw/licensehttps://data.gov.tw/license
Map data of administrative boundaries for all municipalities and counties in our country.
MIT Licensehttps://opensource.org/licenses/MIT
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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).