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CABARRUS COUNTY 2012 APPRAISAL MANUAL Land Records Procedures Introduction All property within Cabarrus County shall be mapped as a parcel to include all necessary attributes. These attributes shall include at minimum: PIN number; Real Id (old parcel number); Deeded Acreage; Calculated Acreage; Tax Neighborhood Designation; Subdivision Name, Lot Number, and Plat Reference (when applicable); and Year Entered. In addition, a CLaRIS record shall be created and maintained for each parcel. Definition of a Parcel For the purposes of the Land Records Department, a parcel is a single tract of land as described in a deed or plat and is physically one unit of land. If more than one tract of land is on a particular deed or plat, a separate parcel shall be created for each tract described . If a parcel of land is described as one, but another parcel is split from it causing it to be non - contiguous, then each part of the parcel that is non- contiguous shall become its own parcel unless the split is right -of -way for a public road. In other words, a single parcel can be divided by a road but cannot be divided by another parcel. Parcels that Cross the County Line Properties that cross the county line shall be mapped to the county line, listing and assessing the acreage that is within Cabarrus County limits for all counties except Mecklenburg Per the county line agreement with Mecklenburg County, only parcels that have at least one acre on each side of the county line shall be divided by the county line. For parcels that do not have one acre on each side of the county line, the county that has the majority of the parcel shall assess it unless the road frontage is only in the minority county, then the minority county shall assess it. For these parcels that fall into this category, if Mecklenburg County is addressing the property, Cabarrus County shall map the portion within the county limits, and assign a PIN number, Real ID (old parcel number), and calculate the acreage of the portion within the county. These shall be coded as "assessed in Mecklenburg County" so that we have basic records of the property for internal and inventory purposes. For parcels that Cabarrus County will assess, the entire parcel shall be mapped in accordance with Cabarrus County policies and standards. Acreage All parcel records in the Land Records Department shall reflect the acreage cited in the original deed or plat unless there is no acreage cited in the original document. If there is no acreage cited, then a "0" shall be put in the "Deeded Acreage" field of GIS and the calculated acreage followed by "(CAL)" be put as the acreage annotation in GIS and in the acreage field of CLaRIS. In the case of a property split, the parent tract shall reflect the original deeded acreage less the deeded acreage of the child parcel or parcels. If the A If multiple tracts of land are described in a single deed or plat and the primary structure is located on more than one tract, all tracts in which the primary structure is situated upon may be combined into a single parcel unless otherwise specified in the deed or plat. s If multiple tracts of land are described in a single deed the tracts may be combined into one parcel if; there is not more than one addressed structure on the parcel and the property owner requests it and the deed includes language stating that the multiple tracts should be treated as one tract. Each addressed structure must have its own parcel in compliance with the County's subdivision ordinance. c A parcel that is mapped prior to the effective date of this document and that is already being assessed in its entirety by one county shall be grandfathered and can continue to be assessed as one parcel until: the county line is surveyed and reconciled with the adjacent county; a new transaction changes the property, the property owner requests it to be split by the county line, or a county department requests it to be split by the county line to resolve a problem. In dividing the parcel by the county line, Land Records staff shall consult with the other county involved to ensure that there are no overlaps or gaps in the assessment of the parcel and that the calculated acreage on each side of the line adds up to equal the deeded acreage of the original parcel. Cabarrus County — 2012 Revaluation LAND RECORDS 3-1 Attachment r1yrJ7fif G -3 Page 287