Description: This feature class contains "land" (surface rights) parcel boundaries delineated for property tax assessment purposes.This feature class includes all private, tax-exempt, and state-assessed land parcels listed on the secured tax roll, but does not include mineral rights (subsurface) parcels, mobilehomes, or unsecured entities.Parcels are modeled as planimetric polygons in a seamless fabric comprising the spatial extent of the County of Kern, in the State of California.Tax Roll Data is available in separate database tables, which can be joined to the feature class using the APN field as a key.