DOUGLAS COUNTY SURVEY/GISGIS PARCEL MAPPING GUIDELINES FOR PARCEL DISCREPANCIESIt is the intent of the Douglas County GIS Parcel Mapping to accurately identify the areas of land parcels to be valued and taxed 1. Discrepancies in areas• The Auditor/Assessor (tax) acreage areas started with the original US General Land Office (GLO) township plat maps created from the Public Land Survey (PLS) that was done between 1858 and 1871. The recovery of the PLS corners and the accurate location of these corners with GPS obtained coordinates has allowed for accurate section subdivisions, which results in accurate areas for parcels based on legal descriptions, which may be significantly different than the original areas. (See Example 2)• Any parcel bordering a meandered lake and/or a water boundary will likely have a disparity of area between the Auditor/Assessor acreages and the GIS acreages because of the inaccuracy of the original GLO meander lines from which the original areas were determined. Water lines are not able to be drafted to the same accuracy as the normal parcel lines. The water lines are usually just sketched on a survey and their dimensions are not generally given on a land record. The water boundaries of our GIS parcels are located from aerial photography. This is a subjective determination based on the interpretation by the Survey/GIS technician of what is water. Some lakes fluctuate significantly and the areas of all parcels bordering water are subject to constant change. In these cases the ordinary high water line (OHW) is attempted to be identified. Use of 2-foot contours will be made, if available. (See Example 1)• Some land records do not accurately report the area described in the land description and the description area is ignored. (See Example 3)• The parcel mapping has made every attempt to map the parcels based on available survey information as surveyed and located on the ground. This may conflict with some record legal descriptions.Solutions• If an actual survey by a licensed Land Surveyor is available, it will be utilized for the tax acreage.• If the Auditor/Assessor finds a discrepancy between the tax and GIS areas, they will request a review by the County Survey/GIS department.• As a starting guideline, the County Survey/GIS department will identify all parcels that differ in tax area versus GIS parcel area of 10 % or more and a difference of at least 5 acres. (This could be expanded later after the initial review.)• Each of these identified parcels will be reviewed individually by the County Survey/GIS department to determine the reason for the discrepancy and a recommendation will be made by the County Survey/GIS department to the Auditor/Assessor if the change should be made or not.• If a change is to be made to the tax area, a letter will be sent to the taxpayer informing them that their area will be changed during the next tax cycle, which could affect their property valuation. This letter will originate from the Auditor/Assessor with explanation from the County Survey/GIS department. 2. Gaps and Overlaps• Land descriptions for adjoining parcels sometimes overlap or leave a gap between them.o In these instances the Survey/GIS technician has to make a decision where to place this boundary. A number of circumstances are reviewed to facilitate this decision as these dilemmas are usually decided on a case by case basis. All effort will be made to not leave a gap, but sometimes this is not possible and the gap will be shown with “unknown” ownership. (Note: The County does not have the authority to change boundaries!)o Some of the circumstances reviewed are: Which parcel had the initial legal description? Does the physical occupation of the parcel line as shown on the air photo more closely fit one of the described parcels? Interpretation of the intent of the legal description. Is the legal description surveyable?Note: These overlaps will be shown on the GIS map with a dashed “survey line” and accompanying text for the line not used for the parcel boundary. 3. Parcel lines that do not match location of buildings Structures on parcels do not always lie within the boundaries of the parcel. This may be a circumstance of building without the benefit of a survey or of misinterpreting these boundaries. The parcel lines should be shown accurately as surveyed and/or described regardless of the location of structures on the ground. NOTE: The GIS mapping is not a survey, but is an interpretation of parcel boundaries predicated upon resources available to the County Survey/GIS department.Gary Stevenson Page 1 7/21/2017Example 1Example 2A Example 2B Example 3
This feature layer provides digital tax parcels for the Organized Towns of the State of Maine. Within Maine, real property data is maintained by the government organization responsible for assessing and collecting property tax for a given location. Organized towns and townships maintain authoritative data for their communities and may voluntarily submit these data to the Maine GeoLibrary Parcel Project. "Maine Parcels Organized Towns Feature" and "Maine Parcels Organized Towns ADB" are the product of these voluntary submissions. Communities provide updates to the Maine GeoLibrary on a non-regular basis, which affects the currency of Maine GeoLibrary parcels data. Another resource for real property transaction data is the County Registry of Deeds, although organized town data should very closely match registry information, except in the case of in-process property conveyance transactions. In Unorganized Territories (defined as those regions of the state without a local government that assesses real property and collects property tax), the Maine Revenue Service is the authoritative source for parcel data. "Maine Parcels Unorganized Territory Feature" is the authoritative GIS data layer for the Unorganized Territories. However, it must always be used with auxiliary data obtained from the online resources of Maine Revenue Services (https://www.maine.gov/revenue/taxes/property-tax) to compile up-to-date parcel ownership information. Property maps are a fundamental base for many municipal activities. Although GIS parcel data cannot replace detailed ground surveys, the data can assist municipal officials with functions such as accurate property tax assessment, planning and zoning. Towns can link maps to an assessor's database and display local information, while town officials can show taxpayers how proposed development or changes in municipal services and regulations may affect the community. In many towns, parcel data also helps to provide public notices, plan bus routes, and carry out other municipal services.
This dataset contains municipality-submitted parcel data along with previously developed parcel data acquired through the Municipal Grants Project supported by the Maine Library of Geographic Information (Maine GeoLibrary). Grant recipient parcel data submissions were guided by standards presented to the Maine GeoLibrary Board on May 21, 2005, which are outlined in the "Standards for Digital Parcel Files" document available on the Maine GeoLibrary publications page (https://www.maine.gov/geolib/policies/standards.html). This dataset also contains municipal parcel data acquired through other sources; the data sources are identified (where available) by the field “FMSCORG”. Note: Join this feature layer with the "Maine Parcels Organized Towns ADB" table (https://maine.hub.arcgis.com/maps/maine::maine-parcels-organized-towns-feature/about?layer=1) for available ownership information. A date field, “FMUPDAT”, is attributed with the most recent update date for each individual parcel if available. The "FMUPDAT" field will not match the "Updated" value shown for the layer. "FMUPDAT" corresponds with the date of update for the individual data, while "Updated" corresponds with the date of update for the ArcGIS Online layer as a whole. Many parcels have not been updated in several years; use the "FMUPDAT" field to verify currency.
The parcels boundaries are not legal survey accurate and should be used for general representation only. They are maintained by the Jefferson County Property Administrator's Office. To get detailed parcel information, Contact the PVA. Use the LRSN field as the unique parcel identifier. The data is updated daily. View detailed metadata.
MassGIS' standardized assessors’ parcel mapping data set contains property (land lot) boundaries and database information from each community's assessor.The data were developed through a competitive procurement funded by MassGIS. Each community in the Commonwealth was bid on by one or more vendors and the unit of work awarded was a city or town. The specification for this work was Level 3 of the MassGIS Digital Parcel Standard.This map service contains three feature classes and one table.Feature service also available.See the datalayer page for full details.
To access parcel information:Enter an address or zoom in by using the +/- tools or your mouse scroll wheel. Parcels will draw when zoomed in.Click on a parcel to display a popup with information about that parcel.Click the "Basemap" button to display background aerial imagery.From the "Layers" button you can turn map features on and off.Complete Help (PDF)Parcel Legend:Full Map LegendAbout this ViewerThis viewer displays land property boundaries from assessor parcel maps across Massachusetts. Each parcel is linked to selected descriptive information from assessor databases. Data for all 351 cities and towns are the standardized "Level 3" tax parcels served by MassGIS. More details ...Read about and download parcel dataUpdatesV 1.1: Added 'Layers' tab. (2018)V 1.2: Reformatted popup to use HTML table for columns and made address larger. (Jan 2019)V 1.3: Added 'Download Parcel Data by City/Town' option to list of layers. This box is checked off by default but when activated a user can identify anywhere and download data for that entire city/town, except Boston. (March 14, 2019)V 1.4: Data for Boston is included in the "Level 3" standardized parcels layer. (August 10, 2020)V 1.4 MassGIS, EOTSS 2021
This data is the source of all current parcel identification numbers and the approximate location of the parcel boundaries. These features were created through various means including conversion from mylar maps, heads up digitizing and coordinate geometry. The graphic depiction of the parcel boundaries in this layer is a derivative of the recorded documents that contain the official boundary of each parcel. To determine the accurate definition of any given parcel go to the recorded document housed in the official court recorded system, CPAN.
This layer contains cadastral information for Fairfax County, Virginia. This includes, but is not limited to the portrayal of polygonal features (such as parcels, subdivisions and easements), text (parcel numbers, street names and addresses), and symbols (parkland, schools, "double circles", etc.). This layer was initially developed as a digital copy of the ink-on-mylar property maps maintained by the County since the early 1960's.
For more information go to the Geospatial Property Data Guide.
Contact: Fairfax County Department of Information Technology GIS Division
Data Accessibility: Publicly Available
Update Frequency: Daily
Last Revision Date: 1/1/2000
Creation Date: 1/1/2000
Feature Dataset Name: GISMGR.PARCELS
Layer Name: GISMGR.PARCELS
These parcel boundaries represent legal descriptions of property ownership, as recorded in various public documents in the local jurisdiction. The boundaries are intended for cartographic use and spatial analysis only, and not for use as legal descriptions or property surveys. Tax parcel boundaries have not been edge-matched across municipal boundaries.
This dataset is a compilation of county parcel data from Minnesota counties that have opted-in for their parcel data to be included in this dataset.
It includes the following 55 counties that have opted-in as of the publication date of this dataset: Aitkin, Anoka, Becker, Benton, Big Stone, Carlton, Carver, Cass, Chippewa, Chisago, Clay, Clearwater, Cook, Crow Wing, Dakota, Douglas, Fillmore, Grant, Hennepin, Houston, Isanti, Itasca, Jackson, Koochiching, Lac qui Parle, Lake, Lyon, Marshall, McLeod, Mille Lacs, Morrison, Mower, Murray, Norman, Olmsted, Otter Tail, Pennington, Pipestone, Polk, Pope, Ramsey, Renville, Rice, Saint Louis, Scott, Sherburne, Stearns, Stevens, Traverse, Waseca, Washington, Wilkin, Winona, Wright, and Yellow Medicine.
If you represent a county not included in this dataset and would like to opt-in, please contact Heather Albrecht (Heather.Albrecht@hennepin.us), co-chair of the Minnesota Geospatial Advisory Council (GAC)’s Parcels and Land Records Committee's Open Data Subcommittee. County parcel data does not need to be in the GAC parcel data standard to be included. MnGeo will map the county fields to the GAC standard.
County parcel data records have been assembled into a single dataset with a common coordinate system (UTM Zone 15) and common attribute schema. The county parcel data attributes have been mapped to the GAC parcel data standard for Minnesota: https://www.mngeo.state.mn.us/committee/standards/parcel_attrib/parcel_attrib.html
This compiled parcel dataset was created using Python code developed by Minnesota state agency GIS professionals, and represents a best effort to map individual county source file attributes into the common attribute schema of the GAC parcel data standard. The attributes from counties are mapped to the most appropriate destination column. In some cases, the county source files included attributes that were not mapped to the GAC standard. Additionally, some county attribute fields were parsed and mapped to multiple GAC standard fields, such as a single line address. Each quarter, MnGeo provides a text file to counties that shows how county fields are mapped to the GAC standard. Additionally, this text file shows the fields that are not mapped to the standard and those that are parsed. If a county shares changes to how their data should be mapped, MnGeo updates the compilation. If you represent a county and would like to update how MnGeo is mapping your county attribute fields to this compiled dataset, please contact us.
This dataset is a snapshot of parcel data, and the source date of the county data may vary. Users should consult County websites to see the most up-to-date and complete parcel data.
There have been recent changes in date/time fields, and their processing, introduced by our software vendor. In some cases, this has resulted in date fields being empty. We are aware of the issue and are working to correct it for future parcel data releases.
The State of Minnesota makes no representation or warranties, express or implied, with respect to the use or reuse of data provided herewith, regardless of its format or the means of its transmission. THE DATA IS PROVIDED “AS IS” WITH NO GUARANTEE OR REPRESENTATION ABOUT THE ACCURACY, CURRENCY, SUITABILITY, PERFORMANCE, MECHANTABILITY, RELIABILITY OR FITINESS OF THIS DATA FOR ANY PARTICULAR PURPOSE. This dataset is NOT suitable for accurate boundary determination. Contact a licensed land surveyor if you have questions about boundary determinations.
DOWNLOAD NOTES: This dataset is only provided in Esri File Geodatabase and OGC GeoPackage formats. A shapefile is not available because the size of the dataset exceeds the limit for that format. The distribution version of the fgdb is compressed to help reduce the data footprint. QGIS users should consider using the Geopackage format for better results.
Web App. Parcel map displaying Age of Housing, Residential Appraised Value and Land Use in St. Louis County, Missouri. Link to Metadata.
Vector polygon map data of property parcels from Harris County, Texas containing 1,410,276 features.
Property parcel GIS map data consists of detailed information about individual land parcels, including their boundaries, ownership details, and geographic coordinates.
Property parcel data can be used to analyze and visualize land-related information for purposes such as real estate assessment, urban planning, or environmental management.
Available for viewing and sharing in a Koordinates map viewer. This data is also available for export to DWG for CAD, PDF, KML, CSV, and GIS data formats, including Shapefile, MapInfo, and Geodatabase.
The statewide composite of parcels (cadastral) data for New Jersey was developed during the Parcels Normalization Project in 2008-2014 by the NJ Office of Information Technology, Office of GIS (NJOGIS.) The normalized parcels data are compatible with the NJ Department of the Treasury system currently used by Tax Assessors. This composite of parcels data serves as one of NJ's framework GIS datasets. Stewardship and maintenance of the data will continue to be the purview of county and municipal governments, but the statewide composite will be maintained by NJOGIS.Parcel attributes were normalized to a standard structure, specified in the NJ GIS Parcel Mapping Standard, to store parcel information and provide a PIN (parcel identification number) field that can be used to match records with suitably-processed property tax data. The standard is available for viewing and download at https://geoapps.nj.gov/njgin/parcel/NJGIS_ParcelMappingStandardv3.2.pdf. This feature class includes only those minimal attributes. The statewide property tax table is available as a separate download "MOD-IV Tax List Search Plus Database of New Jersey" or combined with the parcels as a separate download "Parcels and MOD-IV Composite of New Jersey." Also available separately are countywide parcels and tables of property ownership and tax information extracted from the NJ Division of Taxation database.The polygons delineated in this dataset do not represent legal boundaries and should not be used to provide a legal determination of land ownership. Parcels are not survey data and should not be used as such. Please note that these parcel datasets are not intended for use as tax maps. They are intended to provide reasonable representations of parcel boundaries for planning and other purposes. Please see Data Quality / Process Steps for details about updates to this composite since its first publication.***NOTE*** For users who incorporate NJOGIS services into web maps and/or web applications, please sign up for the NJ Geospatial Forum discussion listserv for early notification of service changes. Visit https://nj.gov/njgf/about/listserv/ for more information.
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Update information can be found within the layer’s attributes and in a table on the Utah Parcel Data webpage under Basic Parcels."Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113. The intent of the bill was to not include any attributes that the counties rely on for data sales. If you want other attributes associated with the parcels you need to contact the county recorder.Users should be aware the owner type field 'OWN_TYPE' in the parcel polygons is a very generalized ownership type (Federal, Private, State, Tribal). It is populated with the value of the 'OWNER' field where the parcel's centroid intersects the CADASTRE.LandOwnership polygon layer.This dataset is a snapshot in time and may not be the most current. For the most current data contact the county recorder.
This data set contains parcel boundaries and associated attribute data for communities in New Hampshire. It is compiled and managed by the NH Department of Revenue Administration to support property tax equalization activities. Data was last updated in April, 2016.The map services includes 3 layers: 1) parcel polygons with attributes; 2) parcel lines (for communities without polygon data); 3) parcel points, carrying the attributes associated with the parcel lines. Basic documentation is available here; land use codes are available here.
MassGIS' standardized ("Level 3") property tax parcel mapping data set was developed through a competitive procurement funded by MassGIS. Each community in the Commonwealth was bid on by one or more vendors and the unit of work awarded was a city or town. The specification for this work was Level 3 of the MassGIS Digital Parcel Standard. Standardization of assessor parcel mapping is complete for all 351 Massachusetts' cities and towns. MassGIS is now incorporating updates from municipalities into the database. This hosted feature layer is exported from MassGIS' internal database of the feature class GISDATA.L3_TAXPAR_POLY_ASSESS, which links L3_TAXPAR_POLY and L3_ASSESS. The export includes the expression: (POLY_TYPE IN ('FEE', 'TAX')) OR (POLY_TYPE IN ('ROW', 'PRIV_ROW', 'RAIL_ROW', 'WATER') AND PROP_ID IS NOT NULL) It contains several fields from GISDATA.L3_ASSESS and stacked polygons where multiple assessor records link to a parcel. It contains features that do not have an associated record in GISDATA.L3_ASSESS, except for rights of way and water bodies. ROWs and water bodies with a non-null PROP_ID are included. The data in this feature layer is used for the popups in the Massachusetts Interactive Property Map. See full data descriptionA hosted tile layer will draw very quickly at map scale of 1:18,056 (level 15) to 1:564 (level 20).
Publication Date: April 2025 2024 Parcel Data. Updated annually, or as needed. The data can be downloaded here: https://gis.ny.gov/parcels#data-download. This feature service has two layers: 1) NYS Tax Parcels Public, and 2) NYS Tax Parcels Public Footprint which contains polygons representing counties for which tax parcel polygons are available in the NYS Tax Parcels Public layer. County footprint polygons display when zoomed out beyond 1:37,050-scale. Tax parcel polygons display when zoomed in below 1:37,051-scale. The NYS Tax Parcels Public layer contains 2024 parcel data only for NY State counties which gave NYS ITS Geospatial Services permission to share this data with the public. Work to obtain parcel data from additional counties, as well as permission to share the data, is ongoing. To date, 36 counties have provided Geospatial Services permission to share their parcel data with the public. Parcel data for counties which do not allow Geospatial Services to redistribute their data must be obtained directly from those counties. Geospatial Services' goal is to eventually include parcel data for all counties in New York State. Parcel geometry was incorporated as received from County Real Property Departments. No attempt was made to edge-match parcels along adjacent counties. County attribute values were populated using 2024 Assessment Roll tabular data the NYS ITS Geospatial Services obtained from the NYS Department of Tax and Finance’s Office of Real Property Tax Services (ORPTS). Tabular assessment data was joined to the county provided parcel geometry using the SWIS & SBL or SWIS & PRINT KEY unique identifier for each parcel. Detailed information about assessment attributes can be found in the ORPTS Assessor’s Manuals available here: https://www.tax.ny.gov/research/property/assess/manuals/assersmanual.htm. New York City data comes from NYC MapPluto which can be found here: https://www1.nyc.gov/site/planning/data-maps/open-data/dwn-pluto-mappluto.page. Thanks to the following counties that specifically authorized Geospatial Services to share their GIS tax parcel data with the public: Albany, Cayuga, Chautauqua, Cortland, Erie, Genesee, Greene, Hamilton, Lewis, Livingston, Montgomery, NYC- Bronx, NYC- Kings (Brooklyn), NYC- New York (Manhattan), NYC- Queens, NYC- Richmond (Staten Island), Oneida, Onondaga, Ontario, Orange, Oswego, Otsego, Putnam, Rensselaer, Rockland, Schuyler, St Lawrence, Steuben, Suffolk, Sullivan, Tioga, Tompkins, Ulster, Warren, Wayne, and Westchester. Geometry accuracy varies by contributing county. This map service is available to the public. The State of New York, acting through the New York State Office of Information Technology Services, makes no representations or warranties, express or implied, with respect to the use of or reliance on the Data provided. The User accepts the Data provided “as is” with no guarantees that it is error free, complete, accurate, current or fit for any particular purpose and assumes all risks associated with its use. The State disclaims any responsibility or legal liability to Users for damages of any kind, relating to the providing of the Data or the use of it. Users should be aware that temporal changes may have occurred since this Data was created.
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City of Phoenix parcel boundaries and details are shown for use to provide the best readability when used with different basemaps or aerial photos. Not intended for surveying, legal or engineering purposes. For non-commercial purposes only! This data is updated monthly.
Download In State Plane Projection Here ** In addition to the Tax Parcel polygons feature class, the hyperlink download above also contains a parcel point data layer ** Parcel boundaries are developed from deeds, plats of subdivision and other legal documents going back to the mid 1800's, following generally accepted practices used in Public Land Survey System states, and following guidelines established by the Illinois Department of Revenue and the International Association of Assessment Officials. Lake County's parcel coverage is based on resolving the accumulated evidence of all of the legal documents surrounding a particular parcel or subdivision, and not the result of a countywide resurvey. These parcel boundaries are intended to be a visual inventory of property for tax and other administrative purposes; they are not intended to be used in place of an on-site survey or for the precise determination of property corners or PLSS features based on GIS coordinates. In Illinois, only a registered professional land surveyor is authorized to determine boundary locations. Included are the tax parcel boundaries, represented as polygons and centroids, for all changes resulting from legal records submitted to the Recorder of Deeds up to December 31st of the preceding year, as well as any court orders, municipal annexations and other transactions which impact the tax parcel boundaries. NOTE: The ONLY attribute included is the Property Index Number, or PARCEL_NUM. Additional assessment attribute data can be downloaded here This parcel layer is used for tax assessment purposes and for a variety of other local government functions. It changes often, both spatially and in its attribution, based on divisions or consolidations, the sale of property and other transactions. Example: PIN 08-17-304-014 can be interpreted as follows: Township 08, Section 17, Block 304, Parcel 014. Note that the first digit of block, "3" in this example, signifies that the parcel lies in quarter section 3. The quarter sections are labeled from 1 through 4, representing the northwest, northeast, southwest and southeast quarter sections, respectively. Update Frequency: This dataset is updated on a weekly basis.
Attribution 4.0 (CC BY 4.0)https://creativecommons.org/licenses/by/4.0/
License information was derived automatically
Update information can be found within the layer’s attributes and in a table on the Utah Parcel Data webpage under Basic Parcels."Database containing parcel boundary, parcel identifier, parcel address, owner type, and county recorder contact information" - HB113. The intent of the bill was to not include any attributes that the counties rely on for data sales. If you want other attributes associated with the parcels you need to contact the county recorder.Users should be aware the owner type field 'OWN_TYPE' in the parcel polygons is a very generalized ownership type (Federal, Private, State, Tribal). It is populated with the value of the 'OWNER' field where the parcel's centroid intersects the CADASTRE.LandOwnership polygon layer.This dataset is a snapshot in time and may not be the most current. For the most current data contact the county recorder.
Vector polygon map data of property parcels from Mount Vernon containing 11,202 features.
Property parcel GIS map data consists of detailed information about individual land parcels, including their boundaries, ownership details, and geographic coordinates.
Property parcel data can be used to analyze and visualize land-related information for purposes such as real estate assessment, urban planning, or environmental management.
Available for viewing and sharing as a map in a Koordinates map viewer. This data is also available for export to DWG for CAD, PDF, KML, CSV, and GIS data formats, including Shapefile, MapInfo, and Geodatabase.
Note from source:
The data made available in this service is for general information and planning purposes only, and should not be relied upon as a sole informational source. The County of Westchester hereby disclaims any liability for any and all damage, loss, or liability which may result, directly or indirectly, from the use of this GIS mapping system by any person or entity.
Tax parcel boundaries represent approximate property line location and should NOT be interpreted as or used in lieu of a survey, property boundary description, or a definitive municipal tax map. Property descriptions must be obtained from surveys or deeds. As this data was compiled from many different sources, discrepancies will exist along some municipal boundaries. Authoritative and approved tax maps for this municipality ONLY reside with the local assessor. For more information please contact the local assessor's office.
DOUGLAS COUNTY SURVEY/GISGIS PARCEL MAPPING GUIDELINES FOR PARCEL DISCREPANCIESIt is the intent of the Douglas County GIS Parcel Mapping to accurately identify the areas of land parcels to be valued and taxed 1. Discrepancies in areas• The Auditor/Assessor (tax) acreage areas started with the original US General Land Office (GLO) township plat maps created from the Public Land Survey (PLS) that was done between 1858 and 1871. The recovery of the PLS corners and the accurate location of these corners with GPS obtained coordinates has allowed for accurate section subdivisions, which results in accurate areas for parcels based on legal descriptions, which may be significantly different than the original areas. (See Example 2)• Any parcel bordering a meandered lake and/or a water boundary will likely have a disparity of area between the Auditor/Assessor acreages and the GIS acreages because of the inaccuracy of the original GLO meander lines from which the original areas were determined. Water lines are not able to be drafted to the same accuracy as the normal parcel lines. The water lines are usually just sketched on a survey and their dimensions are not generally given on a land record. The water boundaries of our GIS parcels are located from aerial photography. This is a subjective determination based on the interpretation by the Survey/GIS technician of what is water. Some lakes fluctuate significantly and the areas of all parcels bordering water are subject to constant change. In these cases the ordinary high water line (OHW) is attempted to be identified. Use of 2-foot contours will be made, if available. (See Example 1)• Some land records do not accurately report the area described in the land description and the description area is ignored. (See Example 3)• The parcel mapping has made every attempt to map the parcels based on available survey information as surveyed and located on the ground. This may conflict with some record legal descriptions.Solutions• If an actual survey by a licensed Land Surveyor is available, it will be utilized for the tax acreage.• If the Auditor/Assessor finds a discrepancy between the tax and GIS areas, they will request a review by the County Survey/GIS department.• As a starting guideline, the County Survey/GIS department will identify all parcels that differ in tax area versus GIS parcel area of 10 % or more and a difference of at least 5 acres. (This could be expanded later after the initial review.)• Each of these identified parcels will be reviewed individually by the County Survey/GIS department to determine the reason for the discrepancy and a recommendation will be made by the County Survey/GIS department to the Auditor/Assessor if the change should be made or not.• If a change is to be made to the tax area, a letter will be sent to the taxpayer informing them that their area will be changed during the next tax cycle, which could affect their property valuation. This letter will originate from the Auditor/Assessor with explanation from the County Survey/GIS department. 2. Gaps and Overlaps• Land descriptions for adjoining parcels sometimes overlap or leave a gap between them.o In these instances the Survey/GIS technician has to make a decision where to place this boundary. A number of circumstances are reviewed to facilitate this decision as these dilemmas are usually decided on a case by case basis. All effort will be made to not leave a gap, but sometimes this is not possible and the gap will be shown with “unknown” ownership. (Note: The County does not have the authority to change boundaries!)o Some of the circumstances reviewed are: Which parcel had the initial legal description? Does the physical occupation of the parcel line as shown on the air photo more closely fit one of the described parcels? Interpretation of the intent of the legal description. Is the legal description surveyable?Note: These overlaps will be shown on the GIS map with a dashed “survey line” and accompanying text for the line not used for the parcel boundary. 3. Parcel lines that do not match location of buildings Structures on parcels do not always lie within the boundaries of the parcel. This may be a circumstance of building without the benefit of a survey or of misinterpreting these boundaries. The parcel lines should be shown accurately as surveyed and/or described regardless of the location of structures on the ground. NOTE: The GIS mapping is not a survey, but is an interpretation of parcel boundaries predicated upon resources available to the County Survey/GIS department.Gary Stevenson Page 1 7/21/2017Example 1Example 2A Example 2B Example 3