West Virginia Code of State Rules › Agency 189 - Property Valuation Training And Procedures Commission › Title 189 - LEGISLATIVE RULE PROPERTY VALUATION TRAINING AND PROCEDURES COMMISSION › Series 189-04 - Uniform Statewide Procedures For The Manual Maintenance Of Surface Tax Maps › Section 189-4-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
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 use
2.5 "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.