Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-4-3 - General Guidelines3.1 The mapper shall place on, or account for all parcels not previously placed on the tax maps or accounted for on the assessment file. That means that every surface entry on the land book, in the county or counties where the mapper is updating tax maps, shall be appropriately place on the tax map with a unique Identification number which will 11 be consistent with the tax map and parcel number on the (1) CAMA file, and (2) assessment system, except for those that cannot be place specifically on the maps. The purpose of this document is to provide instructions for the completion of these tasks. 3.2 The mapper shall make certain that every surface parcel of property, in the county is accounted for (mapped) and has a unique parcel identifier. Mappers should check the legal description of the assessment file to see that it accurately reflects what is specified in the deed in terms of acreage, dimensions, or other suitable description, such as lot number. Mapping personnel should bring discrepancies to the attention of the appropriate, staff person.3.3 Upon completion of mapping actions, the mapper must review change cards for completeness and correctness. They must make additions or revisions as required.3.4 In short, the mapper is to locate and place on the existing surface. . tax maps and to identify by map and parcel number all surface parcels not previously mapped within the county or counties assigned; to oversee that change cards correct and complete; and review legal descriptions and suggest revisions to the appropriate staff person.3.5 Original tax mapping varied in techniques and procedures in the construction of the maps. The mapper shall follow the general methods, techniques and procedures that were .used originally in the county or counties .to be updated, except where standards are specifically directed in this document. The techniques and procedures already established shall also apply to the finished scribing or drafting of original master linen or mylar maps.3.6 The United States Geological Survey (U.S.G.S.) topographical maps certified correct by the West Virginia State Geologist and recorded with the Secretary of State's office is the official document that delineates the taxing district boundaries within the counties of the State. Mapping personnel shall refer to the U.S.G.S. maps and base their map district boundary corrections accordingly.3.7 Tax maps are fundamental to the appraisal (valuation) of real estate. They help to determine the location of property, indicate the size and shape of each parcel, and reveal its relation to pertinent features that affect value. It is, therefore, necessary that the tax maps, assessment system records and CAMA accurately represent what is actually owned by the taxpayer.