Define parcel manual#

Definition of terms Reporting operations section Approved assessing unitДЄn assessing unit certified by the commissioner as having completed a revaluation which is in conformance with the commissioner's rules and regulations or an update. State Board of Real Property Tax ServicesДў.Standards for electronic real property tax administration.Interest rates on court-ordered property tax refunds.Interest rate on late payment of property taxes.Equalization for coordinated assessment programs.

Define parcel manual#

Level of assessment (LOA) owner's manual.

This land description section provides some tools and insight to help get the spaghetti back into the box. In the end the parcel mapper has to produce polygons that can represent the taxable and non-taxable lands. There is a unit on measures and some conversion considerations for directions, think of true north, magnetic north, and assumed azimuths, and distances, not only survey feet to feet but varas, smokes, and chains. This section on land descriptions covers the types and forms of land descriptions and some of the commonly occurring errors in each of these types. Other times the parcel mapper has to show and notate unintended gaps or overlaps. Sometimes typos or transposed values can be uncovered and replaced for the mapping. If there is not a review or incentive for a corrective deed, the parcel mapper has to make the best estimate of the intended outcome to produce a parcel map. Similarly, if a landowner applies for a tax credit such as homestead or veterans tax credits, the County may have an opportunity to review the land description and request a corrected filing. If there is a mortgage attached to the property, there may be increased incentive to have a corrected deed. This requires a corrective deed or rerecording with a corrected land description. It may be possible to notify a landowner that a recorded description does not close or has an issue with adjoining parcels. However, regular parcel splits or conveyances that create a remainder portion typically donвЂ™t have a review process. It engages the landowner and surveyor with the parcel mapper before there is a problem.

This is an effective pre-emptive approach. Some counties have review or approval processes, at least for plats, that can be used to check descriptions before they are recorded. Transcription errors, missing courses, boundaries along moving water bodies, calls to objects no longer present, and arcane measurement units all contribute to the disarray.

A clean and complete land survey helps establish order but can also push errors into adjoining lands. There are many approaches to resolving this sometimes-chaotic information and ways to prioritize some lines over others. Ferreting out the important boundaries and building a map is the parcel mappers task. And not unlike a spilled box of spaghetti noodles, there are overlaps and broken pieces. The boundaries that define all the parcels, easements, and conveyances in a county form a spaghetti of lines that the parcel mapper must assemble into polygons representing the parcels.