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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.
Borough, Block, and Lot (also called Borough/Block/Lot or BBL) is the parcel number system used to identify each unit of real estate in New York City for numerous city purposes. It consists of three numbers, separated by slashes: the borough , which is 1 digit; the block number, which is up to 5 digits; and the lot number, which is up to 4 digits.
An assessor's parcel number, or APN, is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping. The assigned number is unique within the particular jurisdiction, and may conform to certain formatting standards that convey basic identifying information such ...
The Cook County Tax Assessor’s Office has reportedly miscalculated land values for over 4,400 homes. Chicago homeowner stunned after getting a notice that his property taxes skyrocketed from ...
New York: Walker & Co. ISBN 0-8027-1396-3. (Describes the history and social context of the PLSS and some of the political maneuvering that went into its creation.) —— (2003). Measuring America: How the United States Was Shaped by the Greatest Land Sale in History. New York: Plume. ISBN 0-452-28459-7. Meine, Curt (2004).
In Cook County, which includes Chicago and its suburbs, property taxes are due twice a year. Taxes not paid by the first due date in March are considered "delinquent," and interest begins to accrue.
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