This GIS layer was created by dissolving the county and city boundary dataset created by the California State Board of Equalization to represent county boundaries that are inclusive of incorporated cities in May 2023. The source GIIS layer contains the boundaries of the unincorporated county and incorporated cities within the state of California. The boundaries are based on the State Board of Equalization tax rate area maps. 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.

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).