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An assessor's parcel number, or APN, is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping. The assigned number is unique within the particular jurisdiction, and may conform to certain formatting standards that convey basic identifying information such ...
A type of the Lot and Block system is frequently used for tax identification purposes in the United States. This designation, often called a Tax Identification Number or Tax Parcel Number, is not directly based on the legal description of the property. The system can be used even if the property is not legally described by the Block and Lot system.
One of the reasons for creating sections of 640 acres (260 ha) was the ease of dividing into halves and quarters while still maintaining a whole number of acres. A section can be halved seven times in this way, down to a 5-acre (2 ha) parcel, or half of a quarter-quarter-quarter section—an easily surveyed 50-square-chain (2 ha) area. This ...
The number of sections within a jurisdiction dictates how many volumes are needed for a single period. In comparison to the atlas (also called a plat map or cadastral map ), which is a graphic representation of land ownership in a township for the date of publication, the tract index is relatively dynamic. [ 2 ]
The Public Land Survey System (PLSS) is the surveying method developed and used in the United States to plat, or divide, real property for sale and settling. Also known as the Rectangular Survey System, it was created by the Land Ordinance of 1785 to survey land ceded to the United States by the Treaty of Paris in 1783, following the end of the ...
Plats contain a number of informational elements: The property boundaries are indicated by bearing and distance. The bearing is in the format of degrees, minutes, seconds with compass point letters before and afterward to indicate the compass quadrant. For example, N 38 00 00 E is 38 degrees into the northeast quadrant or 38 degrees east of north.
A cadastre or cadaster is a comprehensive recording of the real estate or real property's metes-and-bounds of a country. [ 1 ] [ 2 ] Often it is represented graphically in a cadastral map . In most countries, legal systems have developed around the original administrative systems and use the cadastre to define the dimensions and location of ...
In 2014, the Indiana state legislature passed a law that cut the corporate income tax from 8.50% in 2014 to 6.25% in 2016, with further decreases to be phased in until the rate falls to 4.9% in 2022. [5] Indiana is the only state that imposes corporate income taxes based on fiscal year instead of calendar year.
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