![]() This same law prescribed that the State Board of Real Property Services will develop rules and regulations for the preparation of these tax maps and assigns to County Directors of Real Property Tax Services important duties relating to tax map preparation and maintenance. The Assessment Improvement Law (Laws of 1970, Chapter 957), mandated that each county prepare a tax map prior to October 1979. An adequate map is so fundamental to the valuation process that it is doubtful that any reasonable degree of assessment equity can exist in an assessing unit without an adequate tax map. The working copy of the tax map used by the assessor can be utilized to record and analyze property transfers, to record topographical and other features pertinent to the valuation of land and in the development of land value maps. The tax map is a graphic display of each assessing unit's land inventory and as such is the major backup to the assessment roll. ![]() Perhaps the most essential of all assessment tools is an adequate tax map reflecting the size, shape and locational characteristics of each parcel of land in the assessing unit. ![]()
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