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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Phil</FONT></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>I dug through some of my old stuff from previous GIS/Mapping meetings and such and came up with the following: </FONT></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Taxlot (Taxlot) - An area of land uniquely identified by the county assessor for assessment purposes. (from the 1996 intergovernment group report) </FONT></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Parcel - A while back several groups did a review of legislation and found that the word parcel was used 100's of times in state legislation in many different contexts. The group decided not to use parcel as a definition of anything. b) In many local zoning ordinances the planning department has a definition for a "lawfully created parcel" (ie: Polk County Ordinance 91.950). The definition used for parcel is:" A unit of land created by partitioning of land, or as created pursuant to Sections 91.950 and 91.955 of the Polk County Ordinances. This also means a parcel has been "lawfully" created and meets local land use ordinances so somebody can develop it. The word "parcel" also appears can appear on partition plats like "parcel 1". </FONT></P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3></FONT> </P>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Tract - Another term that gets used to mean many different things but often qualified with the following words "tract of land" and references "An area of land or a defined piece of ground". Gets used in ORS 92 in the following two statements: "“Partition” means either an act of partitioning land or an area or tract of land partitioned." or "Subdivision” means either an act of subdividing land or an area or a tract of land subdivided." The word "tract" is also used on old Fruit Farm Plats such as "Tract 1". Finally, our assessor and appraisers use the word "tract" to refer to a single or multiple taxlots that are treated as a single financial unit. Each taxlot within the tract has the same "unit id". </FONT></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Hope this does not confuse the issue more.</FONT></P>
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<P class=MsoNormal style="MARGIN: 0in 0in 0pt 0.25in; tab-stops: -.5in .25in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in"><FONT size=3>Dean </FONT></P>
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