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A property legally described by a metes and bounds description may still be assigned a Tax Identification Number based on a separate Lot and Block system. In this case, a survey of all parcels in the county or municipality would be combined to create a separate Block and Lot system to identify the properties for taxation purposes.
Township lines run parallel to the baseline (east-west), while range lines run north–south; each are established at 6-mile intervals. Lastly, townships are subdivided into 36 sections of approximately 1 square mile (640 acres; 2.6 km 2 ) and sections into four quarter-sections of 0.25 square miles (160 acres; 0.65 km 2 ) each.
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A unit of real estate or immovable property is limited by a legal boundary (sometimes also referred to as a property line, lot line or bounds). The boundary (in Latin: limes ) may appear as a discontinuation in the terrain: a ditch, a bank, a hedge, a wall, or similar, but essentially, a legal boundary is a conceptual entity, a social construct ...
Like most other types of property, lots or plots owned by private parties are subject to a periodic property tax payable by the owners to local governments such as a county or municipality. These real estate taxes are based on the assessed value of the real property; additional taxes usually apply to transfer of ownership and property sales.
Perhaps the first owner of your house granted your neighbor access to a dock on your property in perpetuity, or the city has retained an easement to access power lines that run across the back ...
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