
History Of Parcel Mapping In Alabama
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Until 1971, Tax Assessors did not map parcels on ownership maps (Jefferson and Mobile Counties had a system of property ownership mapping in place). Plat Books were used to identify owners in each quarter section. This was according to the Code of Alabama, Volume 21, Title 40, Section 40-7-38. Each page of the Plat Book was a complete section. Each quarter section identified the owner or owners who were assessing property in that particular quarter. Some Tax Assessors obtained their parcel information from the Plat Book. In most counties, only the property ownership, parcel numbers of the property owned, and the years that the property owner had been assessing their property was readily available. The Plat books covered only five to six years at a time. These books were often very large and heavy. Weissinger vs Boswell in District Court, found Act 502 to be unconstitutional in that it violated the Due Process and Equal Protection provided in the Fourteenth Amendment. In Declaring Act 502 unconstitutional, the District Court said the State must equalize appraisals and assessments State wide. In January of 1972, the Legislature passed Act 160 to deal with Statewide Reappraisal. Title 40, Section 40-7-64 gave authority to the Department of Revenue to set the procedures, standards and forms that each county in the state must follow, in the reappraisal of all property. The Property Tax Division of the Department of Revenue was charged to write the procedures for reappraisal and for the mapping of all parcels in Alabama. The "Alabama State Specification for Aerial Photography, Planimetric Manuscripts and Property Ownership Maps" was adopted in July of 1973. This set the standard by which all parcels are to be mapped state wide. From 1973 until 1980, private mapping companies were hired by each county to map and maintain the ownership maps. Starting in October of 1980, each county hired mappers to maintain their maps. Currently, the Alabama Department of Revenue offers mapping courses as a part of the Property Tax Certification Program. |