Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-4-2 - Definitions When used in these regulations, the following terms shall have the meaning ascribed herein unless the context in which the term is used requires a clearly different meaning, and the definition shall apply in the singular and in the plural
2.1 "Tax map" means a graphic representation on a flat surface of a portion of the earth's surface, containing graphic descriptions of parcels of land indicating their relative size and position in relation to other properties, rivers, creeks, roads and other major geographic features. It is drawn to scale and delineates dimensions and/or areas together with identifying numbers. 2.2 "Inset" means a portion of a map that is enlarged in scale and shown on the same map.2.3 "Insert" means a portion of a map that is enlarged in scale and plotted on a new sheet.2.4 "Parcel identifier" means the county number, district number, map number, letter, parcel number and suffix number, (for example 01-01-0001-0001.0001)) which serve to reduce legal descriptions to a uniform and more manageable size and can be as defensible as the original descriptions. Parcel identifiers make possible an efficient, coordinated property record system (such as CAMA) for office and field use2.5 "Legal description" means the abstract or shortened version of a more lengthy (as in a "metes and bounds" description) and often complex description within a conveyance document such as a deed. A legal description succinctly describes the property owner's parcel on the land book (tax roll). Examples of legal descriptions in a condensed fashion on the land book would be "Lot 10 Smith Addition" or "1.51 Acres Smith Mountain." Both examples would be more particularly shown on tax maps with parcel identifiers.2.6 "Metes and bounds descriptions" means a legal description of a parcel of land which is a statement of a beginning point (an object on the ground or a known point of public record) and directions (bearings) and lengths distances) of the exterior boundaries of a parcel of land. It is the traverse used by surveyors in making a field survey of a parcel of land and is the only practical method of describing irregular parcels where no official map is officially recorded. Example: Beginning at a point in the southeast corner of the intersection of U.S. Route 119 and county road 20, thence along the south right-of-way line of county road 20 N. 70° 35' E. 208.71 feet to a point in the south right-of-way line of county road 20, thence S. 19° 25' E. 208.71 feet to a point, thence S. 70° 35' W. to a point in the east right-of-way line of U.S. Route 119, thence N. 19° 25' W. 208.71 to the beginning.2.7 "Plat (recorded map) descriptions" means a picture of one or more parcels of land showing bearings and distances and ties to established points. Describing a parcel with a reference to a plat is more satisfactory for practical use than a narrative description. A narrative description must be plotted before it can be placed or incorporated into an existing map system. A recorded plat can be changed to the appropriate scale photographically or be traced easily allowing little chance for error and can be placed with ease in an existing map system. Parcels within recorded subdivision plats also allows for brief legal descriptions to be used on the land book (i.e. Lot 10 Smith Addition). One must view the map however for the particulars of the parcel (configuration, dimensions, area).2.8 "Parcel" means a contiguous area of land described in a single description in a deed. -If more than one tract is described in a deed each separately described tract can be a parcel. Each separately described parcel should have a unique parcel identifier. Combining two or more parcels together to be mapped as one parcel is not recommended. Combining accounts, keeping each parcel with a unique identifier, can allow the taxpayer to receive one tax ticket rather than several. This procedure is far more practical than changing the maps.