{
 "culture": "en-US",
 "name": "",
 "guid": "",
 "catalogPath": "",
 "snippet": "The JUR_MUNICIPAL_ASR layer is managed by the Assessor\u2019s Office and is refreshed annually following completion of the Tax Rate Area (TRA) refresh cycle. This process ensures that all jurisdictional boundaries represented in this layer align with the current tax year.",
 "description": "<DIV STYLE=\"text-align:Left;\"><P STYLE=\"margin:0 0 11 0;\"><SPAN><SPAN>This is a geographic layer showing current administrative boundaries for taxation purposes. Any changes to jurisdictional boundaries are included only if all the following conditions are met: <\/SPAN><\/SPAN><\/P><UL STYLE=\"margin:0 0 0 0;padding:0 0 0 0;\"><LI STYLE=\"margin:0 0 0 48;\"><P STYLE=\"font-size:16ptmargin:0 0 11 0;\"><SPAN><SPAN>The action, whether annexation or detachment, was approved by LAFCO (Local Agency Formation Commission).<\/SPAN><\/SPAN><\/P><\/LI><LI STYLE=\"margin:0 0 0 48;\"><P STYLE=\"margin:0 0 11 0;\"><SPAN><SPAN>A Certificate of Completion (COC) was officially recorded with a valid document recording number on or before the filing deadline on December 1<\/SPAN><\/SPAN><SPAN><SPAN>st<\/SPAN><\/SPAN><SPAN><SPAN>.<\/SPAN><\/SPAN><\/P><\/LI><LI STYLE=\"margin:0 0 0 48;\"><P STYLE=\"margin:0 0 11 0;\"><SPAN><SPAN>The application was approved by the Board of Equalization (BOE).<\/SPAN><\/SPAN><\/P><\/LI><\/UL><P STYLE=\"font-size:16ptmargin:0 0 11 0;\"><SPAN><SPAN>For a jurisdictional change to be effective in the upcoming tax year, applications must be filed with the BOE by the December 1<\/SPAN><\/SPAN><SPAN><SPAN>st<\/SPAN><\/SPAN><SPAN><SPAN> deadline. Annexations or detachments recorded after this deadline may not be included in the next annual update of the JUR_MUNICIPAL_ASR layer. <\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 11 0;\"><SPAN><SPAN>NOTE: The SanGIS Municipal layer (JUR_MUNICIPAL) serves as the main reference for current municipal boundaries. It is updated continuously upon receipt of each LAFCO recording, ensuring it reflects all boundary changes, including those filed after the December 1<\/SPAN><\/SPAN><SPAN><SPAN>st<\/SPAN><\/SPAN><SPAN><SPAN> deadline.  As a result, this layer may reflect recent jurisdictional changes that are not yet in the current tax roll.<\/SPAN><\/SPAN><\/P><P STYLE=\"margin:0 0 11 0;\"><SPAN><SPAN>In contrast, the Assessor<\/SPAN><\/SPAN><SPAN><SPAN>\u2019<\/SPAN><\/SPAN><SPAN>s JUR_MUNICIPAL_ASR layer is the authoritative boundary layer for property taxation purposes. It is updated once annually and therefore may not include the most recent LAFCO actions.<\/SPAN><\/P><\/DIV>",
 "summary": "The JUR_MUNICIPAL_ASR layer is managed by the Assessor\u2019s Office and is refreshed annually following completion of the Tax Rate Area (TRA) refresh cycle. This process ensures that all jurisdictional boundaries represented in this layer align with the current tax year.",
 "title": "SANGIS.JUR_MUNICIPAL_ASR",
 "tags": [
  "Cities",
  "Municipal Boundary",
  "Jurisdictional Boundary",
  "County of San Diego",
  "Carlsbad",
  "Chula Vista",
  "Coronado",
  "Del Mar",
  "El Cajon",
  "Encinitas",
  "Escondido",
  "Imperial Beach",
  "La Mesa",
  "Lemon Grove",
  "National City",
  "Oceanside",
  "Poway",
  "San Marcos",
  "Santee",
  "Vista",
  "JUR_MUNICIPAL_ASR",
  "Assessor"
 ],
 "type": "",
 "typeKeywords": [],
 "thumbnail": "",
 "url": "",
 "minScale": 150000000,
 "maxScale": 5000,
 "spatialReference": "",
 "accessInformation": "County Assessor, San Diego Local Agency Formation Commission (LAFCO), Board of Equalization (BOE)",
 "licenseInfo": "<DIV STYLE=\"text-align:Left;\"><DIV><DIV><P><SPAN>Resolutions, legal descriptions, and recorded maps and documents are the final authority of any boundary disputes.<\/SPAN><\/P><P><SPAN>Please refer to SanGIS data end user use agreement and disclaimer which is available on the SanGIS website (www.sangis.org).<\/SPAN><\/P><\/DIV><\/DIV><\/DIV>",
 "portalUrl": ""
}