FINAL BILL REPORT

                   SB 5111

                          C 135 L 97

                      Synopsis as Enacted

Brief Description:  Requiring the preparation of maps by county assessors for listing of real estate.

Sponsors:  Senators Winsley and Loveland.

Senate Committee on Government Operations

House Committee on Finance

Background:  The county assessor lists all real property subject to taxation.  The list is placed in the plat and description book in numerical order.  The list contains the names of owners; the number of acres and lots, or parts of lots, included in each property description; and the value per acre and lot.  Concern has been expressed that assessors do not have explicit authority to maintain maps of the real property in the county.

Summary:  The county assessor prepares and keeps a complete set of maps.  The maps indicate parcel configuration for county lands.  The maps are continually updated to reflect transactions or events which change the boundaries of any parcel.  If necessary, parcels are numbered or new map pages prepared to update combinations or divisions of parcels.

Votes on Final Passage:

Senate 48 0

House     98 0

Effective:  July 27, 1997