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 189-4-3 - General Guidelines

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1 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.