63-209 — ASSESSOR'S PLAT RECORD


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-209.  ASSESSOR'S PLAT RECORD. The assessor must have prepared a full,
accurate and complete plat record of all parcels of real property within his
county. Township, range and section lands shall be platted thereon in such
manner as to correspond with the technical description of such lands as
described by the government survey thereof. Subdivision, townsite, and metes
and bounds lands shall be platted thereon according to the official record
thereof. The plats shall be prepared pursuant to rules promulgated by the
state tax commission which shall establish scales and other criteria. All
parcels of real property shall be numbered pursuant to a uniform numbering
system to be established by the state tax commission and such parcel numbers
shall be used as one (1) means of identifying such parcels. Such numbers shall
be used on all records in county offices and shall appear on valuation
assessment and tax notices. All necessary and reasonable expense incurred by
the assessor in complying with the provisions of this section shall be a legal
claim against the county.