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  "Comments": "This GIS 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. These boundaries include boundary changes filed with the State Board of Equalization for the 2015/16 assessment roll that were digitized from paper and/or digital tax rate area maps over county parcel shape files ranging from years 2001 through 2014. City and county boundaries typically extend 3 miles into the Pacific Ocean. This file clips the boundaries to the coast line based on a 2009 county shapefile created by a joint venture between the U.S. Bureau of Reclamation, California Department of Conservation, California Department of Fish and Game, California Department of Forestry and Fire Protection. ",
  "Subject": "This GIS layer contains the boundaries of the unincorporated county and incorporated cities within the state of California.",
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  "Keywords": "city boundaries,city boundary,border,borders,boundaries,location,incorporated cities,cities,california"
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