(a) Authorization to Compile Maps and Indexes. The County Surveyor and the County Assessor are hereby authorized to prepare and formulate a system of assessing the lots, blocks and lands in the County of San Bernardino, State of California, by a lot number or letter and a block number or letter. They are hereby authorized to make and compile a map or maps, indexes and map books from existing maps now used by the Assessor or from maps on file in the Recorder’s Office, and to renumber the lots, blocks and lands, and to give a lot number or lot letter or combined number and letter to each lot or parcel of land as shown on the Assessor’s block books.
(b) Authorization to Write Assessment Rolls. The Assessor is hereby authorized, commencing with the assessment rolls for the fiscal year 1927-1928, to write the real estate assessment rolls describing each parcel of land by lot and block number or tract number, as depicted on said map and block book.
(c) Authorization to Revise Map and Block Books. The Assessor is hereby authorized to make the necessary changes in such map and block books from year to year as may be required to meet conditions imposed by the cutting up of present lots or parcels of land or platting of acres or changing of ownership.
(d) Certification of Map. Each and every map made and adopted, as hereinabove provided, shall be certified under the hands of a majority of the members of the Board of Supervisors of said County and the Chairperson of said Board of Supervisors and the County Clerk and ex officio Clerk of the Board of Supervisors, and the official seal shall be placed thereon. Such map, so certified, shall be forthwith filed by the Office of the County Recorder of said County, and a copy thereof shall be filed in the Office of the Assessor, Tax Collector and Auditor.