City and County Boundary Line Changes

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).本地图涵盖依据《政府法典》第54900条完成备案的市县边界变更区域。本数据集初始版本于2021年10月20日首次发布，其基准为加州税务与公平委员会（State Board of Equalization，简称BOE）的税率区域边界。截至2024年4月1日，本数据集的维护工作由加州税务与税费管理局（California Department of Tax and Fee Administration，简称CDTFA）负责，维护目的为确定销售税与使用税的管辖范围。当加州税务与公平委员会提供的原始边界与地方、州及联邦政府公开的边界出现冲突时，本数据集的边界将持续进行修订。实际备案的边界与用于销售税及使用税核算的边界之间可能存在差异。本地图中的边界仅为税收管辖范围的示意，不得用于确定精确的市县边界线位置。本数据将在CDTFA收到BOE确认函副本后的10个工作日内完成更新。 BOE_CityAnx 数据字典： COFILE = 县编号 - 计税评估年度 - 文件编号（详见注释*）； CHANGE = 受影响的城市、县域非建制区域或边界校正项； EFFECTIVE = 变更通过决议或条例生效的日期（详见注释*）； RECEIVED = 变更提交至BOE的日期； ACKNOWLEDGED = BOE受理备案并将其纳入税率区域体系的日期； NOTES = 有关该操作的补充说明信息。 *注释：以"000"结尾的COFILE编号代表边界校正，其生效日期采用地图校正当日的日期。 BOE_CityCounty 数据字典： COUNTY = 县名称； CITY = 城市名称或非建制区域； COPRI = 县编号后接3位城市主编号，该编号体系为BOE的6位税率区域编号系统（本地图中，非建制区域将被分配为000，以表明该区域不属于任何城市）。