OC Municipal Tax District

<div>BY USING THIS WEBSITE OR THE CONTENT THEREIN, YOU AGREE TO THE <u><a href='https://www.oakgov.com/open-data-terms'>TERMS OF USE</a></u><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, Helvetica, Arial, sans-serif; font-size: 17px;'>. </span><br /></div>A spatial representation of the local tax authorities. This polygon feature class was derived from the MunicipalDistrict feature class. It differs from the MunicipalDistrict feature class in areas where the tax authority differs from the legal authority. For example, two municipalities may have a 425 agreement in which an annexation does not occur, but the tax authority for certain parcels changes from one municipality to another. Key attributes include the Name (CVT name) and Type (CVT type: city, village, general law township, charter township), and CVTCode (unique code identifying the tax authority).

<div>使用本网站或其包含的内容，即视为您同意<a href='https://www.oakgov.com/open-data-terms'>《使用条款》</a>。</div>本数据集为本地税务管辖主体的空间要素类，其为多边形要素类（polygon feature class），源自市政辖区要素类（MunicipalDistrict）。当税务管辖主体与法定管辖主体不一致时，本数据集与市政辖区要素类的空间范围存在差异。例如，两个市政主体可签订425号协议（425 agreement），约定不实施土地兼并，但部分地块的税务管辖主体会从其中一个市政主体变更至另一个。其核心属性包括名称（CVT名称）、类型（CVT类型：市、村、普通法镇区、特许镇区）以及CVT代码（用于唯一标识税务管辖主体的编码）。