AI-assisted research summary: Cities and towns must have tax maps drawn and keep them updated with parcel details, indexing, and public access.
I. Every city and town shall, prior to January 1, 1980, have a tax map, so-called, drawn. Each tax map shall: (a) Show the boundary lines of each parcel of land in the city or town and shall be properly indexed. (b) Accurately represent the physical location of each parcel of land in the city or town. (c) Show on each parcel of land the road or water frontage thereof. II. (a) The scale on a tax map shall be meaningful and adequately represent the land contained on the map, taking into consideration the urban or rural character of the land. The scale shall be sufficient to allow the naming and numbering of, and the placement of dimensions within, if possible, the parcel represented in the individual plat. (b) Nothing in this paragraph shall apply to any city or town which, prior to the imposition of such scale requirements, has drawn a tax map, appropriated funds or contracted with any person or firm to prepare a tax map or expended funds in the initial phase of preparing a tax map. III. Each parcel shall be identified by a map and parcel number and shall be indexed alphabetically by owner's name and numerically by parcel number. IV. Tax maps shall be updated at least annually to indicate ownership and parcel size changes. V. Each tax map shall be open to public inspection in a city or town office during regular business hours. Source: Source. 1971, 426:1. 1975, 402:1, eff. Aug. 15, 1975. 2004, 203:10, eff. June 11, 2004.