Current through Register Vol. XLI, No. 50, December 13, 2024
Section 189-5-2 - Definitions2.1 Finished Tax Maps or Tax Maps. -- Finished surface tax maps show the property and lot lines, set forth dimensions or areas, and other cadastral and cultural features that county assessors are required by state law to maintain and publish for the public. These scaled tax maps are created by either manual or automated methods and in accordance with the cartographic design, map content and layout specifications mandated by the Property Valuation Training and Procedures Commission and set forth in its rule "Statewide Procedures for the Maintenance and Publishing of Surface Tax Maps" 189CSR3. Finished Tax Maps may be purchased in a paper or digital format.2.1.a. A digital Finished Tax Map is a scanned image of the paper Finished Tax Map. A digital Finished Tax Map is saved and stored as an image-file. 2.2. Geographic Information Systems (GIS). -- A collection of computer hardware and software tools used to enter, store, manipulate and display geographically referenced information. It integrates a wide variety of raster (image) and vector (point, line, and polygon) data and allows for sophisticated overlay and proximity analysis.2.3 Digital Parcel Files. -- Digital Parcel Files are electronic files of surface parcel boundaries or parcel centroids that are typically created, edited and maintained using geographic information systems (GIS). These files are typically geo-referenced, edge-matched and topologically validated. Digital Parcel Files are saved in a file format that that allows them to be merged with other layers of data and be displayed on a single map using GIS or similar computer software. Their file format also allows Digital Parcel Files to be linkable to other data, including data from the Integrate Assessment System. Digital Parcel Files include file formats such as ESRI Shape files as well as Autodesk Drawing, Microstation or other computer aided design (CAD) files.2.3.a. Digital Parcel Files do not include mineral files. Mineral files are confidential under West Virginia Code§11-1c-14.2.4 Integrated Assessment System (IAS). -- The CAMA system for West Virginia. It is an Oracle relational database maintained by the State Department of Tax and Revenue which centrally stores the statewide property tax appraisal and equity evaluation information.2.5 Computer Assisted Mass Appraisal (CAMA). -- The process of using a computer to assist in property tax appraisal and equity evaluation. A CAMA system will include one or more relational databases and may also have a GIS component. The CAMA system for West Virginia is called the Integrated Assessment System (IAS).