Definitions

As used in this part:
(1)(A) “Agricultural lands” means lands used for the production of:

(i) Timber;

(ii) Agricultural crops; or

(iii) Pasture.

(B) Each parcel not exceeding five (5) acres in size will be assessed based upon market value, excepting those parcels for which are observed or property owner provided evidence of a genuine agricultural, pasture, or timber use.

(C) The words agricultural, pasture, or timber use mean that the land is managed in a fashion that indicates it is being used in the production of crops, livestock, or lumber with a view toward profit;

(2) “City lands” means lands within the limits of an incorporated city;

(3) “Contracted reappraisal” means a reappraisal:

(A) Conducted by noncounty employees; and

(B) Overseen by an appraisal manager who is an employee or principal in a reappraisal contracting firm;
(4)(A) “House lot” means a parcel or a part of a parcel of real property that is utilized or developed for day-to-day living.

(B) It may contain, but is not limited to some combination of the following man-made improvements:

(i) A dwelling;

(ii) Well;

(iii) Sewage tank or connection;

(iv) Other utility connections;

(v) Garage;

(vi) Driveway;

(vii) Patio;

(viii) Deck;

(ix) Outbuildings;

(x) A fence or other visible boundary;

(xi) Natural formations such as trees and shrubbery; and

(xii) That part of the property that is mowed or otherwise maintained for everyday living;
(5)(A) “In-house reappraisal” means a reappraisal conducted by employees of the county and overseen by an appraisal manager.

(B) The appraisal manager may be an employee of the county or a contract appraisal manager;
(6)(A) “Neighborhood” means a portion of a larger community, or an entire community, in which there is a homogeneous grouping of:

(i) Inhabitants;

(ii) Buildings; or

(iii) Business enterprises.

(B) It is that area within which any change has an immediate and direct influence on the value of the subject property;
(7)(A) “Parcel” means, for the purpose of this part:

(i) For rural property and unplatted city acreage, all contiguous land including improvements under the same ownership lying within a designated section or land grant and within the same taxing unit and constituting an economic unit; and

(ii) For all other city property and for rurban property, all contiguous land including improvements under the same ownership lying within a platted subdivision and within the same taxing unit and constituting an economic unit.
(B)(i) When a portion of real estate meeting the above criteria is separately encumbered, meaning that it has a mortgage lien or other legal claim or right attached to the property, the portion so encumbered may constitute a separate parcel.

(ii) Documentation of the reason for not combining must be included in the record of each affected parcel.

(C) For both subdivisions (7)(A)(i) and (ii) of this section, above, land separated by water or a public or private road, railroad, power line, or other right of way remains contiguous.

(D) Improvement only properties are considered separate parcels when ownership is different from the land on which the improvements are situated.

(E) Ownership of a parcel by multiple persons or entities does not constitute multiple parcels.

(F) Control cards, information cards, and mineral rights parcels are not to be counted as parcels when applying Acts 1999, No. 1185;

(8) “Reappraisal” means the estimating of the value of all taxable real property within the county as of a given date within a given time frame;

(9) “Rurban lands” means lands in a recorded, platted subdivision that lie outside the limits of any incorporated city; and

(10) “Sectionalized aerial photos” means aerial photography with labeled representations of section, township, and range lines.