Chapter 10
ASSESSOR'S PARCEL NUMBER
Each property is assigned a tax identification number. This number is used to identify the property for purposes of taxation. Tax identification numbers are included on the recorded plat map. It is extremely important to write the correct tax identification number on a contract for sale and purchase of real estate.
ASSESSMENT ROLL
An assessment roll exists in each county.It is the base on which property taxes are calculated each year and is used to evaluate the income from property taxes when approving the county budget. It records the assessed value of the land and the structures on it. Every parcel of property in the county is recorded in the assessment roll by parcel number. The assessment roll (also called tax roll) includes the name and address of the owner of record, along with other information on each piece of property in the county.
1. METES AND BOUNDS DESCRIPTION
Metes and bounds is a method of land description used by land surveyors. It details all the boundary lines of a parcel of land together with their terminal points and angles. It is one of the oldest methods of describing land. METES refer to distance, which is measured in feet; BOUNDS refer to direction (east, west, north, and south). A metes-and-bounds description begins from a reference point called a point of beginning (POB). From the point of beginning, the legal description gives the direction and the distances of the boundaries.
The plat of survey method is used...
for subdivisions. Lots are numbered for identification purposes.
A legal description...
is a method of describing the location of real estate that will be accepted by a court.
3 methods can be used to establish legal descriptions in Florida:
metes and bounds description, government survey system, and plat of survey method.
Surveys are used...
to establish and verify borders or to reveal encroachment or possible title defects, such as easements. A survey typically shows the measurements, boundaries, and contours of the land.
USE OF THE SURVEY SYSTEM
Surveys are uncommon in the residential real estate business, but they are extremely useful when dealing with land transactions. They are used to establish and verify borders or to reveal encroachment or possible title defects, such as easements. A survey typically shows the measurements, boundaries, and contours of the land. Surveys rely on benchmarks as a starting point and for measuring elevations. Benchmarks are permanent, fixed marks that establish the elevation of a place. They are usually placed by government surveyors. To measure elevation, surveyors use a method called leveling. They set up a survey scope halfway between a point of known elevation (a benchmark) and the point for which an elevation is needed. An assistant holds a measuring rod on the benchmark. The point where the cross hairs of the scope fall on the rod is added to the elevation of the benchmark to yield the elevation of the instrument. The measuring rod is then moved to the point for which an elevation is needed. This reading is subtracted from the instrument elevation to compute the elevation of the new point.
ASSESSED VALUE OF LAND AND STRUCTURES
The assessed value of real property is used to levy taxes every year. Usually, the value of a structure is revised periodically. Each time that a property is sold or bought, the office of the county assessor may reappraise it. The county may also revise the assessed value of a property annually based on the average increase of property values in the county itself. Sometimes buyers will ask licensees to check the tax bill of the previous owner. As a general rule, this is usually not a good idea because it is hard to predict how the property tax may change. Taxes are assessed separately on the land and improvements. When buildings are constructed on leased land, the owner of the land pays taxes on the land and the owner of the building pays taxes only on the improvements.
Monuments
The point of beginning (POB) can be a man-made monument, like a bronze statue or may be a natural element like a tree or a rock. However, there are problems associated with the use of such objects. Trees may fall down; manmade monuments like railroads or churches may be removed or destroyed by natural forces. As a result, concrete monuments are now used as POBs for metes and bounds descriptions.These monuments are placed by the U.S. Army Corps of Engineers or by private contractors.
PURPOSE OF REAL ESTATE
The purpose of the legal description is to identify a parcel of property clearly and in a standard way. It is a method of describing the location of real estate that will be accepted by a court. The legal description lists or names a series of boundary lines.
The government survey system uses..
a north-south primary meridian and east-west base line that intersect in Tallahassee. Land is identified through sections created by vertical range lines and horizontal township lines, such as "Sec 6, T1S, and R1E".
A metes and bounds description...
begins from a reference point called a point of beginning (POB). It uses compass bearings, such as N 45°25' 20" E.
The assessed value of real property is used...
to levy taxes every year
METHODS OF DESCRIBING REAL ESTATE
All of the systems for creating legal descriptions of property are based on the principle that clear descriptions of boundary lines must be provided to identify the location and area of a parcel of land. In practice, boundary lines are usually indicated by monuments. Monuments can be natural objects such as a tree line, a boulder, or a stream. They can also be artificial objects such as a fence, a stake, or a concrete monument placed by a surveyor. There are 3 types of legal descriptions: 1. Metes and bounds 2. Government survey system (also called the rectangular method or the U.S. System of Rectangular Surveys) 3. Plat of survey method (also called the 'recorded plat method' and the 'lot and block method'
Compass Bearings
Compass bearings are used to describe the direction of the boundary lines. If a straight line is drawn connecting north and south on a circle and another straight line is drawn perpendicular to it connecting east and west the result is a circle divided into four quadrants.The line connecting north and south is referred to as the PRIMARY REFERENCE LINE. Land descriptions begin by stating the primary reference direction (either north or south) then moving either east or west around the compass a specified number of degrees, up to a maximum of 90° (degrees). For example, a direction might specify north as the primary direction, an angle of 60° (degrees), and secondary direction of west. It would be presented as "North 60° West." Directions are given in degrees. A circle is divided into 360° (degrees). Directions are given with the use of the following symbols: Degrees: ° Minutes:' Seconds:" A 90° angle means that the axes are perpendicular to each other. Each degree can be subdivided into 60 minutes and each minute can be subdivided in 60 seconds. A direction using these subdivisions is presented as follows: North 60° 15' 20" West. Examples of correct directions are: N 45° 25' 20" E (North 45 degrees, 25 minutes, 20 seconds East) S 43° W N 85° E Examples of wrong directions are: E 34° S (the first reference must always be either N or S) N 98° W (angles under 90° degrees must be used)
PLAT OF SURVEY METHOD
The third way to legally describe property is by using the plat survey method. It is also called the 'recorded plat method' and the 'lot and block method.' A plat map is the plan of a development superimposed on a land map. It divides a subdivision into large areas called blocks and smaller portions of land referred to as lots. It shows the details of the development including lot divisions, street locations, other improvements, and the actual dimensions for all of these. The plat map also shows the monuments placed by survey and provides the survey data needed to locate each lot, block, and street. Lots are often numbered for identification purposes, and blocks may be assigned letters. The plat map must be approved and recorded by the local municipality.