Ventura County Municipal Code Art. 1 Assessment Rolls

The Surveyor and the Assessor shall conduct a system of assessing the lots, blocks and lands in the County by a lot number or letter and a block number or letter.

They shall make and compile a map or maps, indexes and map books, numbering the lots, blocks and lands, and giving a lot number or lot letter or combined number and letter to each lot or parcel of land as shown on the Assessor's block books.

The Assessor may make changes in such maps and block books from year to year as may be required to meet conditions imposed by the cutting up of present lots or parcels of land or platting of acres or changing of ownership.

The Assessor may write the real estate assessment rolls describing each parcel of land by lot and block number or tract number, as delineated on the maps and block books referred to in Sec. 1512 hereof.

Each and every map made and adopted, as hereinabove provided, shall be certified under the hands of a majority of the members of the Board and the Chairman of said Board and the County Clerk and ex-officio Clerk of the Board, and the official seal shall be placed thereon.

Such map, so certified, shall be forthwith filed in the office of the County Recorder, and a copy thereof shall be filed in the office of the Assessor.