The Assessor's Office in each of the 58 California counties must appraise all property in each county for property tax purposes. The first step in the assessment process is to locate and identify all parcels of property. This is done through the use of assessor's parcel maps:

• An assessor's parcel number is a series of fourteen numbers/digits that are used as a file number to inventory or identify property.
• The first three numbers of the series are used to identify the map book where the real property is located.
• The next three digits represent the page number within the map book.
• The seventh digit represents a block number within a page. Not all pages have blocks. In these cases a 0 appears in this space.
• The eighth, ninth, and tenth digits are used to identify the number assigned to a parcel.The last four digits are zero if the assessment represents a fee simple estate, but unique numbers are assigned if the rights have been divided for assessment purposes (for example condominiums, possessory interests, and tax segregations).

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