This polygon shapefile depicts boundaries of parcels over which the County of Sacramento, California holds authority. A Parcel is a piece of real property under a defined ownership, or it can be a lot in a subdivision. County governments administer and legislate through the creation of and maintenance of land records that are associated with a Parcel of land. Thus the Parcel is often the vital administrative unit of local government. Parcel maps must meet the requirements of the General Plan and all applicable laws and ordinances. Parcel maps are alternately called tax maps, plat maps, plot maps and assessor maps. This dataset includes Active Parcel Numbers (APNs). This layer is part of a collection of data originally produced for Sacramento County, California.The Sacramento County Geographic Information Systems (GIS) unit falls under the purview of the Sacramento County Department of Technology and is tasked with initiating, integrating and promoting the use of GIS Technology in the support of County business goals and objectives. This coverage can be used for basic applications, such as viewing, querying and map output production, or to provide a base map to support graphical overlays and analyses of geospatial data.