PTAX-1-M, Introduction to Mapping for Assessors

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PTAX 1-M

Introduction to

Mapping for

Assessors

April 2023

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Printed by the authority of the state of Illinois

PO# 2230316, 15 copies

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Table of Contents

Glossary ......................................................................................................................... 5

Where to get Assistance ............................................................................................. 11

Unit 1 Basic Types and Uses of Maps ....................................................................... 13

Unit 1 Summary ......................................................................................................... 30

Unit 1 Review Questions ........................................................................................... 31

Unit 2 Measurements and Math for Mapping ............................................................ 33

Unit 2 Summary ......................................................................................................... 46

Unit 2 Review Questions ........................................................................................... 47

Unit 3 The U.S. Rectangular Land Survey ................................................................. 49

Unit 3 Summary ......................................................................................................... 60

Unit 3 Review Questions ........................................................................................... 61

Unit 4 Legal Descriptions ........................................................................................... 63

Unit 4 Summary ......................................................................................................... 90

Unit 4 Review Questions ........................................................................................... 91

Practice Pages ............................................................................................................. 94

Unit 5 Metes and Bounds Legal Descriptions .......................................................... 97

Unit 5 Summary ....................................................................................................... 128

Unit 5 Review .......................................................................................................... 129

Unit 6 Assigning a Property Index Number (PIN) ................................................... 131

Unit 6 Summary ....................................................................................................... 147

Unit 6 Review Questions ......................................................................................... 148

Unit 7 GIS and Mapping ............................................................................................ 151

Unit 7 Summary ....................................................................................................... 158

Unit 7 Review Questions ......................................................................................... 159

Examination Information and Prep .......................................................................... 160

Course Answer Key .................................................................................................. 161

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Glossary

Acre – A unit of land area in England and the U.S. equal to 43,560 square feet.

Ad Valorem – “According to Value”. Our property tax system is based on assessing

property according to value.

Aerial Mosaic - An assembly of aerial photographs to form a continuous photographic

representation of a portion of the earth's surface.

Aerial Photograph - Any photograph taken from the air.

Backsight- Surveying sight taken backward; a sight or reading taken by a surveyor

back toward a position from which a previous sight has been made.

Base Line, Sectionalized Land - Base line is a parallel of latitude, or approximately a

parallel of latitude, running through an arbitrary point chosen as the starting point

for all sectionalized land within a given area.

Bearing - Direction of a line measured as the acute angle from a reference meridian

usually expressed in the form "S 30

o

E" or "N 58

o

W".

Boundary - A line that marks the outermost extent of an area, or a subdivision between

areas.

Cadastral map - A map that shows the size, shape and extent of each land parcel in a

prescribed geographical area, for purposes of describing and recording ownership.

Call – Specific directions to a point.

Cardinal Directions – The directions North, South, East and West and the directions

in-between (Northeast, Northwest, Southeast, Southwest, etc.)

Cartography - The science and art of making maps.

Chain - A land surveyor's measure – 66 feet, or 100 links.

Commencing - Informative term of beginning and/or origin.

Degree - One/360

th

of the circumference of a circle.

Description - The exact location of a piece of property stated in terms of lot, block, and

tract, or by metes and bounds.

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Exception – A division of an existing or previously defined area of land, and then

excepting out, or removing, an area. The exception can be any exempt area.

This type of description always creates a remainder or other area that must be

described as well.

Furlong – A unit of measure equal to 1/8 of a mile; 660 feet; 220 yards; 40 rods; or 10

chains.

Geodetic Coordinate – Marks a specific point on the earth’s surface.

Geographic Information System (GIS) – A system developed for spatial analysis

needs, such as planning, natural resources, and land records management.

Global Positioning System (GPS) – A satellite-based navigation system made up of

at least 24 satellites owned and operated by the U.S. government.

Grantee - One to whom a grant is made (buyer).

Grantor - The person by whom a grant is made (seller).

Index Maps - (1) A map of smaller scale on which are depicted the location (with

accompanying designations) of specific data, such as larger-scale topographic

quadrangles or geodetic control. (2) A map showing the location and numbers

of flight strips and photographs, made by assembling individual photographs into

their proper relative positions and copying the assembly photographically at a

reduced scale.

Latitude - Angular arc distance north or south of the Equator along a meridian of

longitude. Latitude lines are horizontal circles around the Earth and measure

degrees north or south of the Equator.

Line - Boundary, course, or extension between points; may consist of straight or

curvilinear segments.

Link - Linear measurement equivalent to 7.92 inches or .66 feet. A chain is made up

of 100 links.

Longitude - Angular arc distance east or west of the Prime Meridian along a parallel of

latitude. Vertical circles around the Earth measuring degrees east or west.

Lot and Block – A survey system to locate and identify land, especially in densely

populated areas, based on the division of sectionalized land into quarters.

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Map - A representation (usually on a flat medium) of all or a portion of the earth,

showing the relative size and position of features to some given scale or

projection. A map may emphasize, generalize, or omit the representation of

certain features to satisfy specific requirements. Maps are frequently

categorized and referred to according to the type of information which they are

designed primarily to convey, to distinguish them from maps of other types.

Map projection - Involves the transformation of a 3-dimensional form into a 2-

dimensional plane; they record the curved surface of the Earth on a flat display.

They may be cylindrical, conical or planar. This is the field of cartography.

Meridian Line - A meridian line is any line running due north and south. Since meridian

lines converge at the North Pole, no two meridians are parallel. Practically within

the limits of a property survey, all lines shown as north, or south are considered

parallel.

Metes and Bounds - Precise description of the boundary lines of parcel of land. Not

described by reference to a lot or block shown on a map but described by

starting at a known point and describing the bearings and distances of the lines

forming the boundaries of the property.

Monuments - Monuments are tangible landmarks indicating boundaries.

1. Physical Monument - A physical monument is an existing feature such as

a stone or stake but not the line of an adjoining property.

2. Natural Monuments - A natural monument is a naturally occurring object

such as a lake, river, tree, boulder, or hill.

3. Artificial Monument - An artificial monument is a man-made object such as

a stake, fence, set stone, etc.

4. Record Monument – A record monument is an adjoining property called

for in a deed such as a street or a parcel of land.

5. Legal Monument - A legal monument is any monument referenced in a

legal description for the purposes of identifying property.

More or Less - The words "more or less" in their ordinary use are to be taken as words

of caution, denoting some uncertainty in the mind of one using them and a desire

not to misrepresent. When used in connection with quantity and distance, "more

or less" are words of safety and precaution, intended merely to cover some slight

or unimportant inaccuracy.

Natural Boundary - Any existing boundary that can be readily identified and located,

e.g., the boundary line of an adjacent parcel of land, a river boundary, ditch, wall,

bluff, etc. Courses and distances, as a rule, give way to a call for a natural

boundary, because a natural boundary, if fixed, is unchangeable, and more likely

to be the true call than courses and distances.

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Parallel Lines - Lines extending in the same direction and at the same distance apart at

every point so as never to meet.

Parcel - In land ownership mapping for assessment purposes, a parcel is usually held

to be a tract of land under one identical ownership. It may be a combination of

two or more tracts acquired by separate deeds.

Patent - A document granting right to land.

Planimetric map - A map representing only the 2-dimensional, horizontal position of

features measured on plane surfaces.

Plat Map - Usually a survey drawing of an individual parcel of land showing special

characteristics and the locations of any buildings thereon.

Point - "Point" in a boundary is the extremity of a line; spatial location without defined

dimensions.

Point of Beginning (POB) - The reference point at the beginning location of a surveyed

piece of land.

Point of Commencement (POC) - A remote established point from which the true

point of beginning can be identified.

Pole (or rod) – A unit of measure equal to 16.5 feet. Four poles make up a chain.

Political Township - Township units set up by government agencies. They can be

changed at any time and do not necessarily correspond with congressional

township boundaries.

Prime Meridian (Principal Meridian) - Zero Longitude at Greenwich, England. It is the

line from which all other lines of longitude are measured. This includes the line

that runs 180° away from Greenwich also known as the International Date Line.

Property Index Number (PIN) - A series of groupings of numbers that describe the

geographic location and use of a specific tax parcel.

Public Lands Surveys, or Public Land Survey System (PLSS) - In general, the

survey of Federal or State lands or the lands of any other public body. The term,

however, is commonly used to designate the cadastral survey of the public lands

of the U.S.; originally the Government Land Office (G.L.O.) surveys; the present

surveys executed by the Bureau of Land Management (B.L.M.). Synonymous

with rectangular surveys of the U.S. lands; or the rectangular survey system.

Quarter Section - A 160-acre block of land, 1/4 of a section.

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Range - A vertical column of townships in the rectangular survey system.

Rod (or pole) - A surveyor's lineal measure of 16.5 feet, or 1/4 of a chain.

Scale - Relative ratio of map to ground distances.

Section - A one-mile square block of land containing 640 acres, or one thirty-sixth of a

township.

Soil Survey – The systematic description, classification, and mapping of soils in an

area. These are published by the USDA and can be used to predict the

productivity of soil to grow crops.

Section Number - These are numbers assigned to the one-mile square units within a

survey township. A standard survey township will contain 36 sections.

Standard Parallels - Standard parallels, or correction lines, are parallels of latitude at

intervals of 24 miles north or south of the base line.

Subdivision - A tract of land divided, by means of a map, into lots, or lots and blocks,

for the purpose of resale, generally for residential or agricultural purposes.

Survey - The act or operation of making measurements for determining the relative

position of points, on, above, or beneath the earth's surface; also, the results of

such operations. Photogrammetric survey - A method of surveying that uses

either ground photographs or aerial photographs. Aerial survey - A survey using

aerial photographs. Ground survey - A survey made by ground methods. A

ground survey may or may not include the use of photographs.

Tax Map - A picture of one or more parcels of land showing the boundaries of sub-

divisions of land, with the length thereof, and the areas of individual tracts for the

purpose of describing and recording ownership. It is a graphical representation

on a flat surface of some portion of the earth's surface. It shows the relative size

and position of the land with respect to the other properties, roads, highways and

major topographic features relating to the value and use of the land.

Topographic map - A map which represents the horizontal and vertical positions of the

land features; distinguished from a planimetric map by the addition of relief in

measurable form.

Township (congressional township) - Township is a nearly square area of land

containing 36 sections.

Traverse - A method of surveying in which a sequence of lengths and directions of lines

between points are measured.

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U.S. Rectangular Land Survey (Government Survey) - In 1785 the U.S. Congress

authorized the first land survey of the United States. It specified that this survey

should divide the land into portions approximately 6 miles square. These

portions are referred to as townships. The townships are surveyed from an east-

west base line and from north-south principal meridians. Townships are laid off

from the base lines and meridians. To identify the townships, each is given an

identification in which it was referred to by its relation to the base line and

meridian. Horizontal tiers of townships are laid off north and south from the base

line and numbered consecutively. Vertical columns of townships, called ranges,

are laid off to the east and west of the principal meridians and numbered

accordingly. The townships can be identified by listing the township tier number

and the range number, such as Township 2 North, Range 2 West. Each

township is usually divided into 36 sections, each approximately one mile square

and containing approximately 640 acres. This may vary considerably at rivers or

where base lines or meridians converge, etc., but generally holds true.

Vector Data – A representation of the world using points, lines, and polygons. These

data are created by digitizing the base data. They store information in x, y

coordinates. Vectors models are used to store data, which have discrete

boundaries like county borders, land parcels and roads.

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Where to get Assistance

Web Links

 Property Tax Division: https://tax.illinois.gov/localgovernments/property.html

 Property Tax Code (35ILCS 200): ilga.gov

 Illinois Property Tax Appeal Board: ptab.illinois.gov/

Publications

 PTAX-1004 The Illinois Property Tax System

https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/documen

ts/localgovernment/ptax-1004.pdf

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Unit 1 Basic Types and Uses of Maps

The purpose of this unit is to provide a basic understanding of the different types of

maps and what they are used for. Emphasis will be placed on maps that county officials

will commonly work with.

Learning Objectives

After completing the assigned readings, you should be able to

• identify the different types of maps and their functions.

• locate sources for maps.

• understand the limitations of maps.

Terms and Concepts

Aerial Mosaic

Aerial Photograph

Boundary

Cadastral Map

Index Map

Large Scale

Map

Map Scale

Plat Map

Small Scale

Tax Map

Topographic Map

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Basic Maps

A map is a two-dimensional representation of the surface of the earth. It depicts spatial

relationships between defined features-roads, buildings, mountains, countries, oceans,

etc. It has been said that “a picture is worth a thousand words”. If that is true, then a

map is worth a thousand pictures. A map can illustrate a vast amount of information,

and that information can be very helpful to an assessor.

The basic functions of maps are to provide:

• Location - where it is.

• Identification - what it is.

• Inventory - how is it categorized.

Maps are usually smaller representations of larger areas. To accurately describe the

difference in size, a map scale is often used. The scale of the map is the linear

measurement on the map described as a ratio to the actual linear physical area of the

subject (the Earth, for instance). Sometimes the measuring tool itself is called a scale,

vs. a ruler or straight-edge, because the tool has multiple scales indicated on the tool

itself, for instance 1:100, 1:200, 1:400, 1:500, 1:600 or even 1:660.

So, a map with a scale of 1” to 100’ means that each 1-inch segment on the map is

equal to 100 feet on the ground. This measurement can be abbreviated as 1:100 or

1” = 100’ or 1 inch = 100 ft. One must pay attention to map scale when trying to

measure distances. The scale is often indicated on the map legend.

Map Legends

A map legend, or key, is included as part of a map to provide the user with information

on the symbols present on the map. The key is often contained in a box or outline near

the map corner and could contain information on color-codes, cardinal directions, year

of the map, scale and other features. Different types of boundary lines are indicated on

the following example:

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The legend displayed on a GIS map might indicate the Layers of the map.

Small-Scale vs. Large-Scale Maps

Sometimes maps are called small-scale or large-scale maps. A small-scale map

represents a small amount of detail over a wide area (or a larger area with less detail).

An example would be a map of the state of Illinois.

Small Scale Map = Small detail

Large area

A large-scale map represents a large amount of detail over a smaller area with more

detail. An example might be a parcel map.

Large Scale Map = Large detail

Small area

Map Distortions

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No map is completely accurate because it is impossible to accurately represent the

curved surface of the Earth on a flat piece of paper. A map of a small area usually has

less distortion because there is only a slight curvature of the Earth that affects a small

area. A map of a large area, like a map of the world, is significantly distorted because

the curvature of the Earth over such a large area is substantial.

How is the Earth’s surface like an orange peel? Please refer to the following picture.

An orange peel demonstrates distortion in maps. If one tries to look at the entire surface

on a flat plane, the surface of the orange cannot be completely flattened unless

compressed, stretched or torn apart.

Types of Maps

Topographic Maps are usually constructed on a planimetric base, which is a base

representing only the 2-dimensional, horizontal positions of features measured on a

plane surface, but are distinguished by the fact that changes in elevation (relief) are

shown. It represents the horizontal and vertical positions of the land features.

Topographic maps have historically been created by the US Geological Survey (USGS)

and are typically available online or from any public library.

Relief, or elevation changes, are represented by contour lines denoting the ground

elevation as measured from mean sea level, usually in ten-foot increments.

The following map is a topographic map of a part of Jo Daviess County in northwest

Illinois.

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800’

660’

The curvy lines represent changing areas of elevation as measured above sea level.

The closer together that the curvy lines are, the steeper the terrain. A county and

township overlay have been applied here. As you can see, different elevations are

indicated throughout the map. Notice the 660’ indicated by the arrow. It lies next to the

Galena River. The 800’ indicates a much higher elevation.

The highest elevation in Illinois is in Northwest Illinois in the Driftless area. It is located

at Charles Mound, and the elevation is 1,235 feet above sea level.

The lowest elevation is at the southernmost city of Illinois at Cairo, with an elevation of

315 feet above sea level.

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Highway maps are prepared on virtually every kind of base, but do not generally have

highly accurate photographic or planimetric characteristics and are available mostly in

small-scale, wide-area formats.

These maps are typically made available through the Illinois Department of

Transportation (IDOT) and illustrate all publicly funded roadways (federal, state, county,

or township).

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Boundary Maps are usually prepared in combination with one of the previously

mentioned types; the key feature being that some type of boundary information is

provided. A boundary is “a line that marks the outermost extent of an area”. Examples

of boundary maps include maps used for zoning, voting districts, or taxing districts.

Most maps used in the assessment process would be of this type.

Illinois District 4 (political boundary)

Other types of maps used by the assessor include the:

• Plat map - shows property boundaries and ownership.

• Taxing district map - shows the boundaries of taxing districts.

• Cadastral map - shows the size, shape and extent of each land parcel in a

specific geographic area for purposes of describing and recording ownership.

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Lake County Cadastral Map

Assessment Maps

Besides the plat, taxing district, and cadastral maps used by the assessor, maps may

be known by a variety of names. They may be used interchangeably. The more

commonly used terms are:

• appraisal map.

• assessment map.

• property map.

• tax map.

An assessment map has been defined as "a graphic representation of a portion of the

Earth's surface, containing graphic descriptions of parcels of land indicating their size

and position in relation to other geographic features."

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Because a parcel portrayed on a map is the graphic representation of a legal

description, the assessment map system must accomplish the following:

1. locate all parcels.

2. identify legal owner.

3. delineate boundaries.

4. inventory improvements.

5. provide administrative data.

6. provide for convenient updating and corrections.

7. provide for easy reproduction.

Maps should be prepared and maintained in such a manner as to give them utility to

other offices or agencies. Considering the property tax cycle, assessment maps should

be updated at least annually to reflect property changes. The larger the number of

users, the more easily justified is the acquisition and maintenance costs of the mapping

system.

Assessment maps are not substitutes for a legal survey.

GIS Image with Parcel Number and Boundary Layer.

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Photographic maps are prepared directly on an aerial photographic base. The

information stored varies widely with the use of overlays. The base photo may be black

& white, color, or infrared; the size and scale variations are virtually limitless.

Photographic maps are generally used for a large-scale small-area coverage. This

means that an aerial photograph typically represents a small portion of a county rather

than an entire county.

An aerial photograph is any photograph taken from the air. These photographs can be

used to create an aerial mosaic. An aerial mosaic is an assembly of aerial

photographs which form a continuous photographic representation of a portion of the

earth’s surface. It is somewhat like a patchwork quilt in which pieces of fabric are

pieced together to form a quilt.

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Aerial Base Tax Maps

A base tax map is prepared using aerial photographs specifically created under

controlled conditions. The aerial photographs clearly show all geographical features

such as streets, roads, lakes, streams, railroad, and utility lines and provide a visual

picture of all property in a jurisdiction. Points of reference (control points) on the ground

will have been prominently marked to provide checkpoints on the photography. This

photography is used as the foundation for preparing base maps and the features shown

will assist with the plotting of parcels. These base maps are the base from which the

final tax map is prepared. The aerial photographs should be taken either in early spring

or late fall when foliage will not obstruct the view.

There are several types of aerial photographs. Listed below are a few examples.

An Aerial Photographic Enlargement is nothing more than a “blown-up” photograph.

Neither tilt nor relief displacement are removed for these photographs. Some newer

GIS programs provide oblique 45-degree views that can be used for assessing.

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A Rectified Aerial Photograph is one in which distortions caused by tilt (the direction

the wings are banked) and yaw (the direction the nose is pointed) of the airplane have

been removed. The objective is to project the image back to its correct shape and

scale. Although relief displacement is not removed from rectified photographs, this type

of photography provides acceptable accuracy for assessment mapping in areas of

relatively flat terrain.

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An Ortho-photograph is an aerial or satellite image that has the accuracy of a map

drawn from ground survey information because tilt and relief displacement have been

eliminated. Measurements of a land surveyor on the ground should "fit" when plotted

on a true-to-scale ortho-photograph. Distances and area calculations on ortho-

photographs are usually extremely accurate, and property lines will correspond closely

to physical features.

Recommended map scales for aerial photographs are:

1” = 100’ for urban maps (1 inch on the map is equal to 100 feet on the ground).

1” = 400’ for rural maps (1 inch on the map is equal to 400 feet on the ground).

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Other examples of Ortho-photographs

Dewitt County

LaSalle County

DuPage County

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Soil Survey Maps

A soil survey describes the characteristics of the soils in each area, classifies the soils

according to a standard system, plots the boundaries of the soil types on a map, and

makes predictions about the behavior of soils. The different uses of the soils and how

the response of management affects them are considered.

Soil survey maps were first used by the Romans! But it wasn’t until 1896 that soil

surveys were first authorized in the United States. By the end of the nineteenth century

the knowledge about soils that had been gained from farming, agricultural chemistry,

biology, and geology grew into a unified concept of the soil itself. Starting with

Assessment Year 2006, farmland assessment in Illinois is based on Bulletin 810

(Average Crop, Pasture, and Forestry Productivity Ratings for Illinois Soils) from the

University of Illinois College of Agriculture.

Different kinds of soil have interrelated properties that define the characteristics of the

soil. These different properties are used to form generalized soil boundaries that are

displayed on a soil map. Modern detailed soil mapping prepared by the Illinois

Cooperative Soil Survey (ICSS) is now available for every county. These maps provide

a detailed inventory of soil types found in a specific area. They also indicate the slope,

erosion, and soil type location. The various soil types are delineated on the soil map

and are numerically coded for identification. The ICSS soil maps contain the level of

accuracy needed to ensure that soil productivity indexes are accurate.

To be eligible for a farmland assessment, property must have been solely used as a

farm for the prior two years and not be part of a primarily residential parcel. Further, all

land use assignments for the property must be in compliance with the Bureau of Census

definitions and IDOR guidelines: for example, cropland, permanent pasture, other

farmland, wasteland and home site acreage.

To determine the value of farmland requires the combination of land use, acreage of

each soil type, slope and erosion debasement factors, flood debasement factors and

debasements due to drainage district assessments.

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Soil Survey Map

Soil Type

171 B2

Soil Surveys provide the following information.

Soil location - The geographic location and extent of a soil type.

Soil type - A soil type is a group of soils having horizons similar in characteristics

and arrangement in the soil profile and developed from a particular type of parent

material.

Slope - The inclination of the land surface from the horizontal. Percent slope is the vertical

distance divided by the horizontal distance, then multiplied by 100 to change it to a percent.

A = 0% - 2%

B = 2% - 4% The values represented by these

C = 4% - 7% letters are a general rule of thumb.

D = 7% - 12%

E = 12% - 18%

F = 18% - 35%

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Erosion is an estimate of the maximum average annual rate of soil erosion by wind or

water that can occur over a sustained period without affecting crop productivity. The

higher the value, the more susceptible the soil is to sheet and rill erosion by water.

1 = Un-eroded

2 = Moderately Eroded

3 = Severely Eroded

The first set of numbers on the soil survey represent the type of soil. The letter following

the number indicates the percent of slope. A number following the letter indicates the

amount of erosion.

A soil identified as 171 B2 on a soil map would indicate the following.

171 = soil type (Catlin silt loam)

B = a slope of 2% to 4%

2 = moderate erosion

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Unit 1 Summary

A map is the 2-dimensional representation of a portion of the earth’s surface.

The basic functions of maps are to provide location, identification, and inventory.

A large-scale map shows a large amount of detail of a smaller or more limited area.

A small-scale map shows a small amount of detail on a large area.

A map legend is a key used to provide the user with information on symbols and

features present on a map.

Some types of maps are:

• Topographic

• Photographic

o Aerial Base Tax Map

o Aerial Mosaic

o Enlargement

o Rectified

o Ortho-rectified

• Highway

• Boundary

• Soil

• Assessment, Tax or Cadastral

• GIS

A map that shows the size, shape and extent of each land parcel in a prescribed

geographical area for purposes of describing and recording ownership is called a tax

(assessment) map or a cadastral map. These maps should be updated annually.

A map which represents the horizontal and vertical positions of the land features and

shows the relief in a measurable form is a topographic map.

An aerial mosaic is an assembly of aerial photographs forming a continuous

photographic representation of a portion of the earth’s surface.

A soil survey provides information concerning soil type, slope, erosion and soil location

information. Soil type is a group of soils having horizons similar in characteristics and

arrangement in the soil profile and developed from a parent material.

Maps are available in different sizes and degrees of detail. A map taken from the air is

called an aerial photograph. Aerial photographs are available at different scales which

affect the degree of detail provided. The recommended map scale for aerial photograph

is: 1” = 100’ for urban maps and 1” = 400’ for rural maps. Assessment maps should be

updated every year.

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Unit 1 Review Questions

1. What is an aerial mosaic map? ____________________________________

_____________________________________________________________

_____________________________________________________________.

2. What is a topographic map? ______________________________________

_____________________________________________________________

____________________________________________________________.

3. What is a cadastral map? ________________________________________

_____________________________________________________________

_____________________________________________________________.

4. What is the recommended scale for an urban aerial-based tax map?

__________________________________________

5. What is the recommended scale for a rural aerial-based tax map?

__________________________________________

6. What are the basic functions of maps?

1. _________________________________

2. _________________________________

3. _________________________________

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7. A Soil Survey Map has 3 sets of alphanumeric characters which indicate what

features of the soil (in order):

__________________ ___________________ ___________________

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Unit 2 Measurements and Math for Mapping

Learning Objectives

After completing the assigned readings, you should be able to

• calculate area for a square, rectangle, or triangle.

• recognize older units of measurement.

• calculate area for complex shapes.

Terms and Concepts

Chain

Parcel

Rod

Link

Acre

PTAX-1-M (R-04/23) Page 34

History of Measurements

Our measurement system, which has been evolving since the time of the Egyptians,

came to us by the way of the English. Here, according to National Geographic, is how

some of the measuring units began.

King Edgar’s Thumb and Charlemagne’s Foot

(Note: You will not be responsible for the following nine definitions on your exam.)

Barleycorn – The length of a grain of barley. Three barleycorns equal one inch.

Inch – The width across the knuckle on King Edgar’s thumb, or 3 barleycorns.

Foot – The length of Charlemagne’s foot, modified in 1305 to be 36 barleycorns

laid end to end.

Cubit – The length of the arm from elbow to fingertip.

Yard – The reach of King Henry I’s nose to his fingertips, a distance twice as long

as a cubit.

Fathom – The span of a seaman’s outstretched arms; 880 fathoms make a mile.

Furlong – The length of a furrow a team of oxen could plow before resting

Mile – 1,000 double steps of a Roman legionary. Later Queen Bess added

more feet so a mile would equal 8 furlongs.

Acre – The amount of land a yoke of oxen could plow in one day.

PTAX-1-M (R-04/23) Page 35

Land Measurement

As the value of land often depends on its area (square foot), it is essential that the

utmost care be taken when calculating acreage. The area of most odd shaped tracts will

have to be calculated by dividing the tract into rectangles and triangles or portions of

circles. Historically, tools used by surveyors dictated the units of measure for property

descriptions. Even though modern technology provides more precise measurements,

there are still thousands of legal descriptions filed at county offices that use these

surveyor units.

1 chain = 66 feet or 100 links

1 link = .66 ft. = 7.92 inches

1 rod (or pole) = 16.5 feet (4 rods = 1 chain)

1 acre = 43,560 square feet

1 furlong = 660 ft.

1 barleycorn = 1/3 inch (3 barleycorns = 1 inch)

Using and Converting Units of Measure

If a legal description says “from the point of beginning, travel 12 chains, 3 rods and 6

links to …” the calculation of distance would be as follows:

1 chain = 66 feet 66 feet x 12 = 792 feet

1 rod = 16.5 feet 16.5 feet x 3 = 49.5 feet

1 link = .66 feet .66 feet x 6 = 3.96 feet

Total distance traveled would be 845.46 feet

Always convert to feet before you do the calculation!

PTAX-1-M (R-04/23) Page 36

Measuring Parcel Area

Square/Rectangle Area = Length x Width

If the length of a rectangle is 100 feet, and the width

of the rectangle is 50, by multiplying 100 x 50, the area

of the rectangle would be 5,000 square feet.

Right Triangle Area = Base x height

2

For right triangles, calculating the area is identical to that of

calculating the area of a rectangle, except the area is divided

in half because a right triangle is half of a rectangle.

If the base of the triangle is 75 feet and the height is 150,

multiply 75 x 150, the area of a rectangle would be B

11,250 square feet. Divide this area by 2 would give an area of 5,625

square feet for the right triangle.

Circle Area = π x radius

2

(Pi R Squared)

[π ≈ 3.1416]

Note: For the purposes of this class, parcels containing portions of

a circle will not be used. However, it should be noted that the area

of a circle may be needed when calculating parcels located on cul-de-sacs.

The radius of a circle is the distance from the center of a circle to the periphery or

outside of the circle. If the radius of the circle is 25 feet, by taking 25 X 25, the radius

squared = 625. Multiplying 625 by 3.1416, the area of the circle is equal to 1,963.5

square feet.

R

h

L

W

PTAX-1-M (R-04/23) Page 37

Acreage

Once the square footage for a parcel has been determined, the acreage can be

determined by dividing the square footage of the parcel by 43,560, the number of

square feet in an acre.

Acreage = Square feet

43,560

The rectangle, which contained 5,000 square feet, would equal .1148 of an acre.

5,000 ÷ 43,560 = .1148 or .11 rounded

The right triangle, which contained 5,625 square feet, would equal .1291 of an acre.

5,625 ÷ 43,560 = .1291 or .13 rounded

The circle, which contained 1,963.5 square feet, would equal .0451 of an acre.

1,963.5 ÷ 43,560 = .0451 or .05 rounded

PTAX-1-M (R-04/23) Page 38

Exercise 2-1 Land Measurement

Compute the square footage and the acreage for the following (assume all triangles are

right triangles). Note: “ch.” refers to chains, “rds.” refers to “rods”, and “lks.” refers to links.

When calculating some of the parcels, it will first be necessary to convert the

measurements to linear feet. Carry out answer to two decimal places. When rounding,

5 and over, round up. Under 5, round down.

Parcel shape Measurements Square Footage Acreage

1. Square 1,528 ft. x 1,528 ft.

2. Square 680 ft. each side

3. Rectangle 1,250 ft. x 1,000 ft.

4. Rectangle 125 ft. x 75 ft.

5. Square 65 ch. x 65 ch.

6. Rectangle 30 ch. x 48 ch.

7. Triangle 475 ft. x 986 ft.

8. Triangle 680 ft. x 360 ft.

9. Triangle 22 ch. x 48 ch.

10. Triangle 38 ch. x 46 ch.

11. Square 5 rds. x 5 rds.

12. Rectangle 5 rds. x 7 rds.

13. Rectangle 200 lks. x 300 lks.

14. Square (8 chains, 3 rods, 16 links)

Note: Each side is 8 chains + 3 rods + 16 links

1 chain = 66 feet

1 link = .66 ft. (7.92 inches)

1 rod (or pole) = 16.5 feet

1 acre = 43,560 sq. ft.

Acreage = # Square feet

43,560

PTAX-1-M (R-04/23) Page 39

Measuring Irregular Rectangular Parcels

Example 1

By breaking down parcels into shapes we can measure easily, we can measure squares

and rectangular shapes that define a property.

For instance, let’s look at the shape A below.

At first glance, it may not be apparent

that there are at least three ways to

approach measuring this parcel.

The first step is to determine the

dimensions.

Notice that every measurement is not

included on the diagram. It is assumed that

the assessor can “fill in the blanks” if all the

dimensions are not shown.

Recall that the opposite sides of a rectangle have

the same measure. For instance, if the length of the

northernmost line is 100’, and the length of the

southernmost line is 40’, it can be deduced that the length

of the remaining east-west line is 60’ (100’-40’ = 60’)

This shape could be measured in a

few different ways. You might select

the way that you visualize most easily

or the method which uses the fewest

number of calculations.

We will look at three different ways

to measure this shape and find the

correct number of square feet.

The shape could be divided into the shapes A & B.

A = 60’ x 30’ = 1,800 SF

B = 75’ x 40’ = 3,000 SF

1800 SF + 3,000 SF = 4,800 SF

A

45’

40’

75’

100’

40’

A

B

60’

30’

75’

?

PTAX-1-M (R-04/23) Page 40

Another way to measure this parcel

is to divide it into two rectangles this way.

The measurements would be:

A = 100 x 30 = 3,000SF

B = 40 x 45 SF = 1,800 SF

3,000 SF + 1,800 SF = 4,800 SF

Finally, yet another way to measure this parcel could be subtractive. Measure the

imaginary outline of the entire rectangle and subtract the part that is “missing”.

The measurements would be:

A = 75’ x 100’ = 7,500 SF

B = 60’ x 45’ = 2,700 SF

7,500 SF – 2,700 SF = 4,800 SF

Notice that all 3 methods produce

The same result of 4,800 SF.

To find the number of acres in this parcel, divide the number of square feet by the

number of SF in an acre (43,560).

4,800 SF = .1102 Acres

43,560 SF

A

B

45’

30’

40’

60’

A

45’

40’

75’

100’

60’

B

PTAX-1-M (R-04/23) Page 41

Measuring Irregular Parcels with Triangular Shapes

By breaking down parcels into series of rectangles and triangles and using the

measurements provided, you would be able to calculate the area of almost any parcel.

Example 2

In this example, the parcel is drawn with the outer boundary measurements provided

Step 1 Create a rectangle.

A Right Triangle (90

o

) can be created (Triangle A) leaving Rectangle B.

Step 2 In this example, the area of Rectangle B can be calculated using known

values of 990 feet for the length and 595 feet for the width.

Area of the rectangle = 990 feet x 595 feet = 589,050 square feet.

Area = L x W

990

ft.

595

ft.

1320

ft.

680 ft.

A

B

990 ft.

595 ft.

1320 ft.

680 ft.

PTAX-1-M (R-04/23) Page 42

Step 3 The remaining area of the parcel is that of Right Triangle A. However, looking

at the triangle, there do not appear to be any usable values. This is a good

opportunity to point out a very important note. The hypotenuse of the triangle

(the long side of the triangle, in this example the line labeled as 680 ft.) is not

used in calculating the area of a triangle. The area of a right triangle is

calculated by multiplying the base times the height and dividing the product by

two. The hypotenuse (long side) is never used.

In this example, the base and height values must be determined from the other

measurements provided. As a result, the height of Right Triangle A is the height of

Rectangle B (595 feet). For the base of the triangle, that value can be determined from

the existing

values as well. The base of Rectangle B is 990 feet. Considering the

entire length of the bottom of the parcel is 1,320 feet and knowing that Triangle A is a

right triangle, then the base of Right Triangle A is 1,320 feet minus 990 feet, or 330

feet.

A

B

90º

589,050 SF

990 ft.

595 ft.

680 ft.

1,320 ft.

A

B

90º

589,050 SF

990 ft.

595

ft.

1,320 ft.

330 ft.

595 ft.

PTAX-1-M (R-04/23) Page 43

Therefore, the area of Right Triangle A is:

595 ft. x 330 ft. = 98,175 square feet.

2

Step 4 Calculate the total acreage of the parcel. By taking the square footage of Right

Triangle A, which equals 98,175, and adding the square footage of Rectangle

B, which equals 589,050, we arrive at a total of 687,225 SF for the parcel. By

dividing the total area of the parcel (687,225 SF by 43,560 SF) we arrive at a

total of 15.78 acres for the parcel.

589,050 SF + 98,175 SF = 687,225 SF = 15.78 AC

43,560 SF

PTAX-1-M (R-04/23) Page 44

Example 3

Find the area (in square feet and acres) of the figure below.

First divide the figure into rectangles and right triangles.

Remember that the opposite sides of rectangles have the same measure. The base of

the triangle is found by subtracting the length of the side of the rectangle from the length

of the whole side.

470’ – 280’ = 190’

470’

28

0

’

250’

31

0

’

250’

A

C

B

280’

28

0

’

470’

190’

A

C

B

PTAX-1-M (R-04/23) Page 45

The area of rectangle A = 280’ x 250’ = 70,000 SF. The area of the triangle C can be

determined with the formula for finding the area of a triangle (B x h).

2

190’ x 250’ = 23,750 SF

2

Now the area of rectangle B can be determined again using the mathematical fact that

opposite sides of a rectangle have the same measure.

250’ X 310’ = 77,500 SF

Finally, add A + B + C = 70,000 SF + 23,750 SF + 77,500 SF = 171,250 SF

Acreage = 171,250 SF = 3.93 acres

43,560 SF

250’

280’

190’

470’

280’

250’

310’

250’

280’ X 250’ = 70,000 SF

250’ X 190’

2

= 23,750 SF

250’ X 310’ = 77,500 SF

250’

A

C

B

280’

190’

250’

310’

PTAX-1-M (R-04/23) Page 46

Unit 2 Summary

Legal descriptions are often written using various units of measure. The descriptions

often describe tracts of land in various shapes. While modern surveys for legal

descriptions use common terms of feet or inches, dimensions on older surveys were

often given in chains, rods, or links.

L x W = Area of a Rectangle

L x W = Area of a Triangle

2

Also, all legal descriptions are not square or even regularly shaped. It is often

necessary to convert to common units of measurement or to apply simple geometry to

calculate acreage.

1 chain = 66 feet

1 link = .66 ft. (7.92 inches)

1 rod (or pole) = 16.5 feet

1 acre = 43,560 sq. ft.

Acreage = # Square feet

43,560

Convert all measurements to feet before calculating areas.

Once the square footage of a parcel has been calculated, the acreage can then be

determined by dividing the square footage by 43,560 square feet.

Round measurements to the nearest inch or to 2 decimal points. 5 and over, round up-

under 5, round down.

PTAX-1-M (R-04/23) Page 47

Unit 2 Review Questions

Carry out the SF to closest whole number. Carry out acreage to two decimal places.

Parcel shape Measurements Square Footage Acreage

1. Square 1,742 ft. x 1,742 ft.

2. Rectangle 165 ft. x 95 ft.

3. Square 82 ch. x 82 ch.

4. Triangle 720 ft. x 490 ft.

5. Triangle 27 ch. x 36 ch.

6. Rectangle 9 rds. x 6 rds.

7. Rectangle 500 lks. x 38 rds.

8. Square (6 chains, 2 rods, 23 links)

9. Calculate the square footage and the acreage for the following parcel. Note that the

figure is the same on the right side as on the left side.

225’

A = _______ SF

B = _______ SF

C = _______ SF

Total ___________ SF Total Acres =___________

125’

A

B

C

100’

PTAX-1-M (R-04/23) Page 48

10. Calculate the square footage and acreage for the following parcel.

SF ____________

Ac ___________

150’

75’

200’

50’

150’

PTAX-1-M (R-04/23) Page 49

Unit 3 The U.S. Rectangular Land Survey

Learning Objectives

After completing the assigned readings, you should be able to

• understand the history of the U.S. Rectangular Land Survey.

• define the components of survey system.

• locate a position using the system.

Terms and Concepts

Baseline

Government Survey

Latitude

Longitude

Political Township

Principal Meridian

Section

Section Number

Township

Meridian Line

Quarter Section

Range

PTAX-1-M (R-04/23) Page 50

A Little History…

Historically, land was surveyed using the indiscriminate metes and bounds system. This

survey system used natural land features, such as trees and streams, as well as

neighboring land owners, along with distances to describe plots of land. Realizing that

metes and bounds descriptions would never prove satisfactory in the largely uninhabited

Northwest Territory (what is now Ohio, Indiana, Illinois, Michigan, and Wisconsin), the

Continental Congress knew it had to develop a plan for the orderly sale of individual tracts

to the public. In 1784, a committee headed by Thomas Jefferson developed a plan for

dividing this public land into rectangles. The new system was based on a series of

coordinates – meridians and base lines – plotted astronomically by surveyors.

The Continental Congress established the rectangular survey system in the Land

Ordinance of 1785, also known as the Northwest Ordinance. Under terms of the

Ordinance, Congress was to appoint one surveyor from each state to serve under the

direction of the Geographer of the United States.

The basic plan called for by Jefferson’s committee developed three theories:

1. the principal of "survey before settlement".

2. the principal of a mathematically designed plan to be followed throughout the

entire public domain area.

3. the creation of a standard land unit, the section of uniform shape and area

and with boundaries physically marked on the ground.

On October 1, 1796, Washington appointed Rufus Putnam as the first Surveyor General

of the United States. He was the author of the present numbering system and placed

the excess and deficiency in the North and West tiers of the townships. The Land Act of

1796 was the first law concerning surveys.

Between 1851 and 1855 the Land Act was amended several times and set the pattern

for the present-day survey system.

The Rectangular Survey System as we know it today is a system based on tiered

townships and ranges that are tied to thirty-five established principal meridians located

across the country.

Boundaries for the Rectangular Survey System were usually marked by placing markers

or using prominent trees as boundary markers. These boundary markers are referred

to as monuments.

PTAX-1-M (R-04/23) Page 51

Monuments are tangible landmarks indicating boundaries. There are 5 different types

of monuments.

1. A physical monument is an existing feature such as a stone or stake but not

the line of an adjoining property.

2. A natural monument is a naturally occurring object such as a lake, river, tree,

boulder or hill.

3. An artificial monument is a man-made object such as a stake, fence, set

stone, etc.

4. A record monument is an adjoining property called for in a deed such as a

street or a parcel of land.

5. A legal monument is any monument referenced in a legal description for the

purposes of identifying property.

The map below illustrates the principal meridians and baselines within the United

States.

US Principal Meridians and Baselines

PTAX-1-M (R-04/23) Page 52

Illinois Meridians and Baselines

A latitude line is an east-west circle, measuring degrees north or south of the Equator.

A baseline is a parallel of latitude running through an arbitrary point chosen as the

starting point for all sectionalized land descriptions within a given area.

Indiana

PTAX-1-M (R-04/23) Page 53

A longitude line is a north-south circle measuring degrees east and west of zero

longitude at Greenwich, England. A principal meridian is an arbitrary line of longitude

used as a starting point and reference for all sectionalized land.

In Illinois, there are two baselines and reference to three principal meridians. The most

prominent meridian is the Third Principal Meridian, which virtually cuts Illinois in half.

Where a baseline and principal meridian intersect is considered a reference. The

reference for the Third Principal Meridian exists at the intersection of the Centralia

Baseline. This baseline runs east and west through Centralia, Illinois. The Second

Principal Meridian, located in Indiana, shares the Centralia Baseline for its reference.

Property located in Eastern Illinois is unique. Part of it is referenced to the Third

Principal Meridian, and part of it is referenced to the Western Control of the Second

Principal Meridian, which is actually located in Indiana.

Finally, property in Illinois west of the Illinois River or west of the Third Principal

Meridian is referenced to the Fourth Principal Meridian. The reference point for the

Fourth Principal Meridian is the Beardstown Baseline. The baseline runs west of

Beardstown, Illinois.

Once we know the meridian and the baseline for a property, we can determine the

general location of any property anywhere in the country governed by the Rectangular

Survey System.

Congressional Townships and Ranges

Numbering of townships and ranges begins at the reference point of a principal

meridian and a baseline. Township numbers increase away from the baseline using the

direction from the baseline as an indicator (north or south). Range numbers increase

away from a principal meridian using the direction from the principal meridian as an

indicator (east or west).

3

2

1

3

2

1

2

3

2

3

Reference Point

PTAX-1-M (R-04/23) Page 54

Each township is six miles by six miles, or thirty-six square miles in size (6 miles

square). The township identified with the arrow is three townships south of the baseline

and two ranges east of the principal meridian.

Twp. 3S

Range 2E

PTAX-1-M (R-04/23) Page 55

Sections

A section is a one-mile square block of land containing 640 acres. There are 36

sections within each township. Numbering of the sections begins in the northeast corner

of the township, and progresses west then east, back and forth in a serpentine manner

as illustrated by the dashed line. This numbering method is referred to as

“boustrophedon”, meaning “as the cow plows”.

Why are sections numbered in this unusual way? Remember, the Rectangular Survey

System was plotted in the early to mid-1800’s by survey teams carrying chains and

poles and supplies. As they measured each section and moved on by foot, horseback

or wagon, it was physically easier and more efficient for the surveyors to continue

working and numbering the sections in this way.

Any correction to the size of the township due to measuring error occurs along the

western or northern side. As a result, the sections along the western and/or northern

side of the township may not equal one-mile square.

PTAX-1-M (R-04/23) Page 56

Exercise 3-1 Locating Townships and Sections

This exercise is designed to help you more precisely pinpoint areas or tracts of land.

Locate the following and place the appropriate letter in the proper location.

A. Township 2 North, Range 4 East

To locate this tract, count two squares (townships) up from the baseline, and four

squares (ranges) to the right of the principal meridian line.

B. Township 4 South, Range 2 West

C. Township 3 North, Range 2 West

D. Township 1 South, Range 3 East

E. Section 16, Township 2 North, Range 4 West

F. Section 1, Township 2 North, Range 4 West

G. Section 36, Township 2 North, Range 4 West

H. Section 26, Township 2 North, Range 4 West

BASE LINE

PRINCIPAL

MERIDIAN

PTAX-1-M (R-04/23) Page 57

Principal Meridians and Baselines

Many legal descriptions pass through county offices. Sometimes a legal is written

incorrectly, which makes finding the property in question very difficult. However, a

simple check of the principal meridian, baseline, township and range values can quickly

identify if the legal description is in your jurisdiction. For example, if you are reading a

legal description for property supposedly in Rock Island County and it is referenced to

the Third Principal Meridian, the legal quickly becomes suspect. So, with that in mind,

review the following parcel references and determine what part of the state it is in (for

example, N, S, E, W, C, NW, NE, SW, SE, etc.).

Distances are marked on the drawing.

Beardstown base line to

northern border = 171 miles

Centralia baseline to

northern border = 276 miles

Centralia baseline to

southern border = 102

miles

2

nd

PM (in Indiana) to

border of the western

control = 85 miles

3

rd

PM to eastern border of

Illinois = 85 miles

3

rd

PM to farthest western

border of Illinois = 124

miles

PTAX-1-M (R-04/23) Page 58

This exercise is designed to familiarize you with the concept of baselines and principal

meridians in locating property. Remember that each township/range is six miles by six

miles square. In the first question, since a township is six miles by six miles, 12 S = 72

miles south of Centralia and (Range) 1 W is 6 miles west of the 3

rd

PM.

Exercise 3-2 Locating Townships and Ranges

Find which area of the state the description is in and the approximate miles

from the reference point-use the mileage indicators on the following page.

Township Range

Location Miles Miles

1. T12S-R1W, 3rd PM South or Southwest__ ______ ______

2. T43N-R10E, 3rd PM ___________________ ______ ______

3. T27N-R4E, 4

th

PM ___________________ ______ ______

4. T20N-R3W, 3rd PM ___________________ ______ ______

5. T2N-R11W, 2

nd

PM ___________________ ______ ______

6. T3S-R7W, 4

th

PM ___________________ ______ ______

PTAX-1-M (R-04/23) Page 59

Indiana

102 Miles

171 Miles

276 Miles

85 Miles

124 Miles

PTAX-1-M (R-04/23) Page 60

Unit 3 Summary

The Rectangular Survey System is based on a series of Meridians and Baselines that

were meant to replace the older metes and bounds method of land measurement and

description

It is a system based on tiered townships and ranges that are tied to thirty-five

established principal meridians located across the country.

• A township is a nearly six-mile square area of land containing 36 sections.

• A section is a one-mile square block of land containing 640 acres, or one thirty-

sixth of a township. Sections are numbered in a serpentine fashion, beginning in

the northeast corner. A Section contains 640 acres.

• A range is a vertical column of townships in the rectangular survey system.

• Townships measure distance north and south of a referenced baseline; ranges

measure distance east and west of a referenced principal meridian.

Illinois has reference points for the 2

nd

, 3

rd

and 4

th

Principal Meridians and the

Beardstown and Centralia Baselines

Thomas Jefferson was one of the founders of the Rectangular Survey System.

Using the U.S. Rectangular Survey System, once we know the section, township,

range, principal meridian, and baseline, we can locate any piece of property to within

one mile.

Monuments are tangible landmarks that indicate boundaries.

• physical - an existing feature such as a stone or a stake.

• natural - an existing feature such as a lake, river, tree, boulder or hill.

• artificial- a man-made object such as a stake, fence, set stone, etc.

A monument record is a document describing the location of a monument with ties to

witnessed monuments.

A legal monument is any monument referenced in a legal description for the purposes

of identifying property.

PTAX-1-M (R-04/23) Page 61

Unit 3 Review Questions

1. Sections are numbered in a ________________ fashion, beginning in the

_________________ corner. There are __________ sections within a township/

range tier.

2. Legal descriptions using the Rectangular Survey System are tied to base lines and

meridians. In Illinois, these descriptions are governed by the ______, _____, or

______ Principal Meridians and by the _______________________ Baseline or

the __________________ Baseline.

3. The _____Principal Meridian virtually cuts Illinois in half. The _______ Principal

Meridian is partially located in Indiana. Both are tied to the _________________

Baseline. The ______ Principal Meridian is in the northwest portion of the

state, and is tied to the _________________________Baseline.

4. A committee headed by ______________________ developed a plan for

dividing public land into rectangles. This plan was the basis for the _________

Ordinance of 1785.

5. A township is a nearly square area of land. Each township is ______ miles

square and contains ________ square miles. The first township north of a

baseline would be referenced as township _________.

6. T44N – R2E, of the 3

rd

Principal Meridian, is in the ________________

part of the state of Illinois.

7. Identify the section number marked with an “X” in the township map below:

Cleary Township

“X” marks Section Number _______

X

PTAX-1-M (R-04/23) Page 62

PTAX-1-M (R-04/23) Page 63

Unit 4 Legal Descriptions

The purpose of this unit is to provide a detailed understanding of how real property is

described. In addition, this unit will describe how to locate real property using a legal

description.

Learning Objectives

After completing the assigned readings, you should be able to

• locate real property from a legal description.

• calculate acreage.

• define the different types of legal descriptions.

• understand the use of “thence”, “and”, “except” and “excepting”.

Terms and Concepts

Bearing

Cadastral Map

Commencing

Degree

Description

Exceptions

Index Map

Metes and Bounds

Monuments

More or Less

Parcel

Plat Map

Point of Beginning

Quarter Section

Range

Subdivision

PTAX-1-M (R-04/23) Page 64

Legal Descriptions

A legal description of property is a way to define or accurately pinpoint where a

particular piece of property is located. A street address also identifies a physical

location, but not in the same way that a legal description defines it, and in fact, they

often do not even match!

The goal of assessing property for ad valorem purposes is to

• find the property,

• set up a method to legally describe the property, and

• value the property with an appropriate unit of comparison.

A legal description is defined as “a description in words judged legally sufficient to

locate and identify a specific parcel.” The elements of a good legal description

• Must contain enough language to convey a sense of what is being described

• Include all the elements shown on the plat that is feasible

• Tell the story laid out on the plat-this is a narrative

• Have enough elements to reconstruct the description

• Describe, describe, describe.

There are several methods used for legally describing property. The main methods are

• Land Descriptions

• Lot-and-Block

• Metes and Bounds

Land Descriptions

Land descriptions are referenced to the government surveys described in Unit 3. A

strength of the rectangular survey systems is that the land has been, for the most part,

divided evenly. This makes property descriptions more uniform and predictable. Under

the rectangular survey system, land can be described one of three ways:

• Fractional

• Acreage

• Lineal

When locating these parcels, the descriptions are read backwards to specifically locate

the property:

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Fractional - describing property using fractions of rectangles.

E 1/2, NE 1/4, Section 6, Township 3 N, Range 4 West of the 3

rd

Principal

Meridian.

To locate this fractional description, begin by finding the 3

rd

Principal Meridian

and its governing Centralia Baseline; then, locate Township 3 North, Range 4

West; next, locate Section 6 of that township; now locate the Northeast quarter of

Section 6; finally locate the East ½ of that NE ¼ section.

Acreage - describing property using the acreage values associated with each

fraction of a rectangle.

West 80 acres, NE 1/4 Section 6, Township 3 North, Range 4 West of the 3

rd

Principal Meridian.

To locate this acreage description, begin by finding the 3

rd

Principal Meridian and

its governing Centralia Baseline; then, locate Township 3 North, Range 4 West;

next, locate Section 6 of that township; next locate the Northeast quarter of

Section 6; finally locate the West 80 acres of that NE ¼.

Lineal - describing property using the perimeter measurement of each fraction of a

rectangle.

The East 400' of the Southeast Quarter of Section 7, Township 2 South,

Range 1 East of the 3

rd

Principal Meridian.

To locate this lineal description, begin by finding the 3

rd

Principal Meridian and its

governing Centralia Baseline; then, locate Township 2 South, Range 1 East;

next, locate Section 7 of that township; next locate the Southeast quarter of

Section 7; finally locate the East 400 feet of that SE ¼.

The diagram on page 70 illustrates how an individual section of the rectangular survey

system can be dissected using land descriptions to describe property. The diagram

shows section divisions and land measurements. A section is simply a large square

that is one mile from east to west and one mile from north to south.

The large square, or section, can be divided into four equal parts creating the Northeast

Quarter, the Northwest Quarter, the Southeast Quarter and the Southwest Quarter of

the entire section.

Considering an entire section is 640 acres, by dividing the section by four (quartering

the section) each quarter section is 160 acres (640 ÷ 4 = 160). Therefore, if a property

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is described as the NW ¼ section, the total acreage of that property is 160 acres.

Property can be further divided into a quarter-quarter section. If the property is

described as the NW ¼ of the NW ¼, the section has been quartered twice (640 ÷ 4 =

160 ÷ 4 = 40); the property contains 40 acres. This division by one-fourth can continue

to a quarter-quarter-quarter which would contain 10 acres, and a quarter-quarter-

quarter-quarter containing 2.5 acres. Tracts smaller than 2.5 acres are generally

described using the metes and bounds description.

Property can be dissected using any combination of fractional portions. For example, a

single parcel can be the equivalent of one half of a section, or 320 acres. The half

section can be the north half, the south half, the east half, or the west half.

Lot and Block

The lot-and-block system is also known as the recorded plat system. It refers to specific

parcels of land identified by a lot number or letter and the block, or subdivision plat, in

which the lot is located. A plat is a larger chunk of land area previously identified by

another survey method. These descriptions are often used in assessment books, often

referring to appropriate page numbers within those books. For example:

• Lots 1 and 4 in Block 30 in the Village of Good Hope, McDonough County,

Illinois.

• Lot 4 in Block 28 in the City of Bushnell, according to Plat #2, pages 212-243 of

said City, County of McDonough, State of Illinois.

When locating a parcel written in a lots and blocks description, it is necessary to read

the description backwards to specifically locate the property. In the first example

above, if we were to read the description in the order written, we would start with Lots 1

and 4. The question becomes Lots 1 and 4 where? It could be anywhere in the world.

Begin at the end. The parcel is in Illinois

in McDonough County

in the Village of Good Hope

in Block 30

Lots 1 and 4

By starting at the end of the description, we know that the lots are in the State of Illinois,

the County of McDonough, the Village of Good Hope, and in Block 30 of the village.

Lot-and-block descriptions often correspond to Township Sections on a map.

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Section 32 in Capitol Township Section 32 in Capitol Township

The Lot-and-block system can be used to clearly identify properties in dense urban and

suburban areas.

The parcels shown on this plat would

be located in the Northeast (NE) quarter

of the section map (Block 200).

Blocks are numbered 100 (NW),

200 (NE), 300 (SW) and 400 (SE)

to correspond with the quarter-sections.

NW 1/4

SW 1/4

NE 1/4

SE 1/4

32

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Metes and Bounds

Metes and bounds are used to describe the perimeter of property. When locating a

parcel written in a metes and bounds description, it is necessary to read the first part of

the land description portion backward to locate the point of beginning. Once the point of

beginning is determined, the metes and bounds portion of the description is read in the

order written. For example:

Commencing at the Southeast corner of the Northwest Quarter of Section 4,

Township 7 North, Range 8 East of the 3

rd

Principal Meridian, thence North 50 feet

to the point of beginning; thence West 550 feet; thence North 400 feet; thence

East 550 feet; thence South 400 feet to the point of beginning.

In locating this property, we would first locate the 3

rd

Principal Meridian, and its

governing Centralia Baseline. We would then find Range 8 East and Township 7 North.

Within that Township and Range, we would locate Section 4. We would then locate the

Northwest Quarter of that Section 4, and finally the Southeast corner of the Northwest

Quarter. The Southeast corner is the point of beginning for our metes and bounds

description. We would then read the metes and bounds description in the order written

to determine the property boundary lines. By starting at the Southeast corner and going

North 50 feet to the point of beginning; thence West 550 feet; thence North 400 feet;

thence East 550 feet; thence South 400 feet to the point of beginning, we would have

the exact location and boundary lines for our parcel.

Little Words Have Big Meanings

And, Also, and the Semi-colon (;)

When reading legal descriptions, little words have big meanings. If a fractional

description reads “NE ¼ of the NE ¼ and SE ¼ of the NE ¼, the “and” functions as a

plus sign. You add the two descriptions together. Also, and the semi-colon (;) function

as and as well. The “and” can also be found in linear and acreage legal descriptions.

“The E 160 acres and the N 80 acres of Section 16.”

“The SW ¼ of the SW ¼ and the S 40 acres of the NW ¼ of the SW ¼”.

“The NE ¼ NE ¼; NW ¼ NE ¼ also N 120 acres of the SW ¼ and SE ¼ of the NE ¼.”

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Except and Excepting

When found in a legal description, the words “except” or “excepting” act as a minus

sign. The description appears before the word except and the part of the description

that follows is removed or excluded from the description. “Except” is often used when a

portion of a larger property is sold, and it provides a quick way to modify an existing

legal description as well.

“Section 16, Township 4S, Range 2 E of the 3

rd

Principal Meridian, except the SW ¼ of

the SW ¼”.

Thence

The formal definition is “from a place or source previously mentioned, especially when

you are giving directions about how to get somewhere”. Thence is often used is legal

descriptions to indicate travel from a previous point along a prescribed path.

“Commencing at the SE corner of the SE corner, thence N 70 degrees West 660 feet

to the point of beginning…”

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Section Divisions and Land Measurement

1 Link = 7.92 inches = .66 feet

1 Rod = 16.5 feet

1 Chain = 66 feet = 4 rods

1 Furlong = 660 feet = 40 rods = 1,000 links

1 Mile = 8 furlongs = 320 rods =

80 chains = 5280 feet

1 Acre = 43,560 square feet

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = 1/4 mile

660 ft. = 1/8 mile

20 Chains

40 Chains

W ½ NW ¼

E ½ NW ¼

NW ¼ SW ¼

NE ¼ SW ¼

SW ¼ SW ¼

SE ¼ SW ¼

NE ¼

N ½ NW ¼ SE ¼

S ½ NW ¼ SE ¼

W ½

NE ¼

SE ¼

E ½

NE ¼

SE ¼

NW ¼

SW ¼

SE ¼

NE ¼

SW ¼

SE ¼

SW ¼

SE ¼

SW ¼

SE ¼

1320 Feet

2640 Feet

80 Rods

2 Furlongs

20 Acres

10 Acres

5 Acres

5

Ac

660 Ft.

5

Ac

2 ½

Ac

10

Acres

10 Acres

80 Acres

160 Acres

40 Acres

160 Acres

5,280 Feet

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Locating Legal Descriptions by the Fractional Method

When locating legal descriptions that are fractional (NE ¼ of the NW ¼ of the SE ¼),

begin with the whole 640 acres of the section. Go to the end of the legal description for

the last part of the section. In this example, the last part mentioned is “SE ¼.” Divide

the section into 4 equal parts (since the SE ¼ is described). Each part is 160 acres

(640 acres in a section divided by 4). Now locate the SE ¼ on the grid.

SE ¼ = 640 acres ÷ 4 = 160 acres

Next, find the NW ¼ of this SE ¼.

NW ¼ of the SE ¼ =

160 acres (SE ¼) ÷ 4 = 40 acres

Now locate the NE ¼ of the NW ¼ of the SE ¼.

NE ¼ of the NW ¼ of the SE ¼ =

40 acres ÷ 4 = 10 acres

NW 1/4

SW 1/4

NE 1/4

SE 1/4

NW 1/4

NE 1/4

SW 1/4

NW 1/4

NE 1/4

SW 1/4

SE 1/4

NW 1/4

NE 1/4

SW 1/4

SE 1/4

SW 1/4

NE 1/4

NE

SE

SW

NW

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The fractional method also refers to “halves” or “1/2 sections”: These can seem tricky,

but just follow the same rules by reading the description backwards.

The South ½ of the SW ¼.

Go to the SW 1/4

Then find the South ½ of that 1/4.

The Acreage method also refers to the northern, southern, eastern or western halves

or “1/2” of sections, quarter-sections, quarter-quarter sections and quarter-quarter-

quarter sections.

The same parcel above could be described as “the South 80 acres of the SW 1/4”.

It is the SW ¼ (160 acres) and the South 80 acres (½ of 160 acres).

S ½ of the

SW 1/4

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Legal Descriptions with “And”

Both the fractional and acreage methods use “and” and “also” to indicate the adding

together of described property. For instance, “The E 160 acres and the NW 1/4 of the

NE ¼ of Section 16.” First, find Section 16. Then, identify the “NW ¼ of the NE ¼”.

The figure represents Section 16.

The NW ¼ of the NE ¼ would be located

here as indicated by A.

And, the E 160 acres of Section 16

would be located here as located by B

So, the entire parcel in this legal

description would be C and total

200 acres:

A

C

B

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Another example using fractional descriptions E ½ of SW ¼ also the SW ¼ of SE ¼ of

Section 21.

The figure represents Section 21.

The SW ¼ of the SE ¼

AND

The E ½ of the SW ¼

40 acres + 80 acres = 120 acres total in the parcel described.

SE 1/4

SW 1/4

SE 1/4

SW 1/4

E 1/2

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Unit 4, Exercise 4-1

Identify these parcels on the grid provided by shading in the appropriate parts on the

grid. Each Grid represents One Section.

1. SE ¼ of SE ¼

____________ acres

2. S ½ of NW ¼

____________ acres

3. N ½ of NE ¼ of SE ¼

____________ acres

4. E ½ of NW ¼ and NW ¼ of NW ¼

____________ acres

5. SW ¼ of SE ¼ of SW ¼

____________ acres

6. NE ¼ of NW ¼ of SW ¼

__________ acres

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Legal Descriptions with Exceptions

As shown in the previous section, some legal descriptions are written combining

previously measured areas, like acreage. Fractional measurements also can be

combined, and parts can also be excepted, or not included. Refer to the following:

“A parcel described as the Northeast Quarter of the Southwest Quarter and the

Northwest Quarter of the Southeast Quarter of Section 12, Township 11 South, Range 2

West of the 3

rd

P.M.

Excepting there from the land described above as Section 12, Township 11 South,

Range 2 West of the 3

rd

P.M; the Southeast Quarter of the Northeast Quarter of the

Southwest Quarter containing 10 acres.

The parcel herein conveyed containing 70 acres, more or less.”

Note: The acreage of the parcel conveyed will be equal to the acreage in the original

parcel, minus the acreage in the exception. First draw the entire parcel and then draw

the exception.

Section 12

To begin, read the legal description

backwards which refers to Section 12.

Then find the Southeast ¼.

Then find the Northwest ¼ of that ¼.

NW 1/4

NE 1/4

SW 1/4

SE 1/4

NW 1/4

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The description also says AND (reading

backwards again) the Northeast ¼ of

the Southwest ¼

Next, you will ADD the two described

sections together.

This is the original parcel described.

But, the description does not end there.

The description continues with EXCEPT:

“from the land described above”, meaning

the parcel just described, “the Southeast

Quarter of the Northeast Quarter of the

Southwest Quarter”.

Remember, reading backwards again,

begin at the SW ¼, then the NE ¼ of

that SW ¼, then the SE ¼ of that parcel

indicated by the shaded area. That is the

part of the description that is not included.

NW 1/4

NE 1/4

SW 1/4

SE 1/4

NE 1/4

NW 1/4

NE 1/4

SW 1/4

SE 1/4

NW 1/4

NE 1/4

NW 1/4

NE 1/4

SW 1/4

SE 1/4

NW 1/4

NE 1/4

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So, the actual parcel described is represented

in the diagram by the shaded area.

Calculating the acreage from the description

can be done quickly by looking at the diagram

and by using the fractional measurements.

The “NW ¼ of the SE ¼” = 40 acres

The “NE ¼ of the SW ¼” = 40 acres

40 + 40 = 80 acres

EXCEPT (or minus) “The SE ¼ of the

NE ¼ of the SW ¼” or 10 acres.

80 acres – 10 acres = 70 acres total in the parcel.

NW 1/4

NE 1/4

SW 1/4

SE 1/4

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Unit 4, Exercise 4-2 Legal Description with Exception

Draw the parcel and calculate the acreage.

The parcel is described as:

The SE ¼ of the SE ¼ of the NE ¼ and the NE ¼ of the NE ¼ of the SE ¼ of Section

19, Township 11 South, Range 2W.

Except the SW ¼ of the NE ¼ of the NE ¼ of the SE ¼ as described above,

The entire remaining parcel containing _______ acres, more or less.

Section 19

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Unit 4, Exercise 4-3 Calculate the acreage for the following.

1. The Southeast Quarter of the Southeast Quarter of the Northwest Quarter 10 ;

and the Southwest Quarter of the Southwest Quarter of the Northeast Quarter

10 ; and the Northwest Quarter of the Northwest Quarter of the Southeast

Quarter 10 ; and the Northeast Quarter of the Northeast Quarter of the

Southwest Quarter 10 .

40 acres (Note: each ¼ ¼ ¼ = 10 acres x 4 = 40 acres in the entire parcel).

2. The East One-half of the Northeast Quarter of the Northeast Quarter of the

Southeast Quarter; and the Southeast Quarter of the Northeast Quarter of the

Southeast Quarter; and the North One-half of the Northeast Quarter of the

Southeast Quarter of the Southeast Quarter.

__________ acres

3. The South One-half of the Southwest Quarter of the Southwest Quarter; and the

South One-half of the Southeast Quarter of the Southwest Quarter; and the South

One-half of the Southwest Quarter of the Southeast Quarter; and the Northeast

Quarter of the Southwest Quarter of the Southeast Quarter; and the Northeast

Quarter of the Northwest Quarter of the Southwest Quarter of the Southeast

Quarter; and the Northwest Quarter of the Northwest Quarter of the Southwest

Quarter of the Southeast Quarter.

__________ acres

4. The Northeast Quarter of the Northeast Quarter; and the North One-half of the

Northwest Quarter of the Southeast Quarter of the Northeast Quarter; and the

Northeast Quarter of the Northeast Quarter of the Southwest Quarter of the

Northeast Quarter.

__________ acres

5.

The Southwest Quarter of the Southwest Quarter of the Northwest Quarter; and

the Northwest Quarter of the Southwest Quarter of the Northwest Quarter; and the

Southwest Quarter of the Northwest Quarter of the Northwest Quarter.

__________ acres

6. The Northwest Quarter of the Northwest Quarter of the Southeast Quarter of the

Northwest Quarter; and the Northeast Quarter of the Northeast Quarter of the

Southwest Quarter of the Northwest Quarter; and the Southeast Quarter of the

Southeast Quarter of the Northwest Quarter of the Northwest Quarter; and the

Southwest Quarter of the Southwest Quarter of the Northeast Quarter of the

Northwest Quarter. __________ acres

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Locating Legal Descriptions by Acreage

When locating legal descriptions that are by acreage (W 10 acres of the NW ¼ of the

SE ¼), begin with the whole 640 acres of the section. Locate the NW ¼ of the SE ¼ as in

the previous example.

West 10 acres of the

NW ¼ of the SE ¼

The NW ¼ of the SE ¼ contains 40 acres. 640 acres ÷ 4 ÷ 4 = 40 acres. The legal

description calls for the west 10 acres of this. These 10 acres will be on the west side

of the 40 acres.

S 40 acres of NW ¼ N 20 acres of SW 1/4 E 120 acres of NE ¼

PTAX-1-M (R-04/23) Page 82

Unit 4, Exercise 4-4

Locate the following parcels on the grid.

1. The E 80 acres of the N 320 acres.

2. The N 40 acres of the E 80 acres of the NW ¼.

3. The N 40 acres of the SW ¼.

4. The S 80 acres of the SW ¼.

5. The E 20 acres of the NW ¼ of the NW ¼.

6. The S 5 acres of the SW ¼ of the SW ¼ of the SE ¼.

7. The NE 10 acres of the NW ¼ of the SE ¼.

PTAX-1-M (R-04/23) Page 83

Locating Legal Descriptions with Linear Descriptions

Refer to the Section Grid on page 70. In addition to quarter-section measurements and

acreage, the grid correlates to linear measurements.

An entire section is one-mile by one-mile square, or 5,280 ft by 5,280 ft. A quarter

section measures 2,640 feet on each side; a quarter-quarter measures 1,320 ft; a

quarter-quarter-quarter is 660 feet by 660 feet; and a quarter-quarter-quarter-quarter

measures 330 feet on each side. Looking at the grid, notice how the linear feet relate to

acreage.

5,280’

3,960’

660’

2,640’

1,320’

330’

660’

1,320’

5,280’

3,960’

2,640’

10 Acres

2.5 Acres

40 Acres

160 Acres

PTAX-1-M (R-04/23) Page 84

Unit 4, Exercise 4-5

Draw the following and calculate the correct acreage

1. Beginning at the Southwest corner of Section 12, thence North 2,640 feet; thence

East 1,320 feet; thence South 2,640 feet; thence West 1,320 feet to the point of

beginning.

Section 12

This parcel contains _______ acres.

2. Beginning at the Northeast corner of Section 32, thence West 1,320 feet; thence

South 3,960 feet; thence East 990 feet; thence North 660 feet; thence East 330

feet; thence North 3,300 feet to the point of beginning.

Section 32

This parcel contains _______ acres.

PTAX-1-M (R-04/23) Page 85

Off and Off Of

Sometimes you will see “off” and “off of” in a legal description. If you read “165 ft. off of

the N. side of Section 14”, you would begin at the north side of Section 14 and

determine the distance to 165 ft. south of the northern border of Section 14. That would

be the boundary line across the entire section.

When locating legal descriptions that are described by linear measurement (E10

chains off of the NW ¼ of the SE ¼), begin with the whole 640 acres of the section.

Step 1: Locate the NW ¼ of the SE ¼.

5,280 ft.

NW ¼ of the SE ¼

which is 40 acres

Each square on this grid is 330’ by 330’.

Each square is 2 ½ acres

1 chain = 66 feet; 10 chains = 660 feet.

990 ft.

2,640 ft.

1320 ft. 1,320 ft.

PTAX-1-M (R-04/23) Page 86

Step 2: Since the legal calls for the east 10 chains, locate the east side.

Step 3: Make a horizontal line from the NE corner, of the part that has already been

identified, west 10 chains (660 feet).

Step 4: Make a horizontal line from the SE corner, of the part that has already been

identified, west 10 chains (660 feet).

Step 5: Connect the endpoints of the lines representing the 10 chains to make a rectangle.

10 chains

Step 2: East side

Step 3: NE corner of NW ¼ of the SE ¼

Step 5: Connect endpoints

Step 4: SE corner of NW ¼ of the SE ¼

PTAX-1-M (R-04/23) Page 87

Unit 4, Exercise 4-6

Using lineal land measurement description methods, please locate the following parcels

on the grid that follows, for Section 32, Township 12 South, Range 2 West, 3

rd

PM.

Refer to your template on Page 70 (or on your drafting triangle) for linear

measurements.

1. The N 10 chains off of the NW ¼.

2. The W 330 ft. off of the SW ¼ of the SE ¼.

3. 82.5 ft. off of the S side of the NW ¼.

4. The East 330 ft. off of the E ½ of the NW ¼ of the NE ¼.

Section 32 Grid Map- remember, a Section is One-Mile Square

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Combined Legal Descriptions

A single legal description can be determined even if the legal contains several different

parcels. In a legal description, the appearance of the words “and” or “also” and

the semi-colon punctuation mark “;” all mean “in addition to”. If these key words or

the semi-colon appears, simply calculate the acreage for each parcel and then add the

parcels together to determine the total acreage of the property described.

Unit 4 Exercise 4-7

In this exercise, you will measure the shapes in linear feet and then convert them into

acreage. In addition, you will write the legal description describing the parcel.

Figure 1.

Section 14

Linear measurements _______ feet X ________ feet.

Acreage calculation _______________________

Legal Description “Section 14, Township 9 North, Range 1 E of the 3

rd

Principal

Meridian, __________________________________________________________

__________________________________________________________________.

PTAX-1-M (R-04/23) Page 89

Figure 2.

Section 14

Linear measurements _______ feet X ________ feet.

Acreage calculation _______________________

Legal Description “Section 14, Township 9 North, Range 1 E of the 3

rd

Principal

Meridian, ______________________________________________________________

_____________________________________________________________________.

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Unit 4 Summary

Legal descriptions describe the boundary and location of property. These descriptions

can be

• land descriptions (which can be either fractional, acreage, or lineal), or

• lot-and-block descriptions,

• metes and bounds descriptions,

• or a combination of these.

When reading a legal description for purposes of locating property, read all legal

descriptions not written in metes and bounds backwards.

If the description is written in metes and bounds, read the first part of the land

description portion backward to locate the point of beginning. Once the point of

beginning is determined, the metes and bounds portion of the description is read in the

order written.

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = 1/4 mile

660 ft. = 1/8 mile

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Unit 4 Review Questions

1. Locate the following on the following Section grid and calculate the acreage for each.

A. The NW ¼ D. 82.5 ft. off of the E side of the NE ¼

B. The SE ¼ of the SE ¼ E. The E 40 acres of the W 80 ac. of the NE ¼

C. The S 165 ft. off of the SW ¼ F. The North 10 chains off of the SE ¼

PTAX-1-M (R-04/23) Page 92

2. Calculate the acreage for the following.

a. The Northeast Quarter of the Northwest Quarter = ________ acres.

b. The SE 1/4 of the SE 1/4 of the SE 1/4 = ______ acres.

c. The East 1/2 of the Northwest Quarter of the Northeast Quarter = ______ acres.

3. To locate a parcel using a metes and bounds description, first read the land

description portion of the legal description _____________, and then read the metes

and bounds portion of the description in the _______________ written.

4. Read all legal descriptions not written in metes and bounds ________________.

5. Write the legal description and calculate acreage below each section map:

A. C.

B. D.

acres acres

acres

PTAX-1-M (R-04/23) Page 93

6. Compute the acreage for the following parcel of land.

A part of the Southwest Quarter of Section 30, Township 11 South Range 1 East, of

the Third Principal Meridian, described as follows: Commencing at the N.W.

corner of the Southwest Quarter, thence running East 18 chains; thence running

South 8 chains; thence East

5 chains; thence South 4 chains; thence West 23

Chains; thence North 12 chains to the

point of beginning.

_________ acres, more or less.

The following pages have blank grids for additional practice.

PTAX-1-M (R-04/23) Page 94

Practice Pages

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = ¼ mile

660 ft. = 1/8 mile

PTAX-1-M (R-04/23) Page 95

Practice Page

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = ¼ mile

660 ft. = 1/8 mile

PTAX-1-M (R-04/23) Page 96

Practice Page

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = ¼ mile

660 ft. = 1/8 mile

1 section = 640 acres

1/4 section = 160 acres

1/4 1/4 section = 40 acres

1/4 1/4 1/4 section = 10 acres

1/4 1/4 1/4 1/4 section = 2.5 acres

5,280 ft. = 1 mile

2,640 ft. = 1/2 mile

1,320 ft. = ¼ mile

660 ft. = 1/8 mile

PTAX-1-M (R-04/23) Page 97

Unit 5 Metes and Bounds Legal Descriptions

Learning Objectives

After completing the assigned readings, you should be able to

• draw parcels from a metes and bounds legal description.

• understand map scale.

• use a land measure compass.

Terms and Concepts

Backsight

Bearing

Cardinal Directions

Commencing

Degree

Line

Metes and Bounds

Monuments

Point

Point of Beginning (POB)

Scale

Traverse

PTAX-1-M (R-04/23) Page 98

Introducing Your Tools

For the drawing portions of this course, training and directions will be given based on

the assumption that the tools identified below, or something similar, are being used.

Drawing legal descriptions can, however, be accomplished with other tools, such as

protractors and rulers. The following drawing tools will be supplied for you for the

exam, or you may use your own drawing tools.

Land Measure Compass

The land measure compass is designed to draw metes and bounds legal descriptions.

Drafting Triangle

The drafting triangle is a typical right-angle triangle except that it includes helpful

information. Right triangles are needed to keep parcel drawings square. In addition, the

triangle helps identify which angles are right angles.

PTAX-1-M (R-04/23) Page 99

Drafting Scale

Drafting scales come in various forms and various divisions. Depending on the size of

the parcel and the size of the paper, different scales can be used. For example, if a

parcel is to be drawn on a sheet of paper that is 8 ½ x 11, and the longest line of the

parcel is 1,320 feet, a scale of 1” =100’ could not be used because that would result in

the longest line being 13.2 inches long. Therefore, it is important to review the legal

description and determine the size of the map before selecting the scale at which the

map will be drawn.

Using your Tools

How to Convert Distances to Map Scale

As described above, it is important to understand map scale. You must convert property

line distances on the ground into the map scale on your paper to represent the line

appropriately on the map. Use a mathematical conversion in which you

Divide the Legal Description Measurement by the Map Scale.

For instance, if the paper to map scale is 1” = 100’, 1 inch on the map equals 100 feet

on the ground.

Example: Travel west for 595 feet on a map with a scale of 1” = 100’

595

÷

100 = 5.95

This means that your 595 feet long line on a map with a map scale of 1” = 100’, will equal a

line 5.95 inches long.

This method is also necessary when the map scale is different than the map scale of

your legal description. For example, historic maps were drawn at a scale of 1” = 660’.

The only way to draw legal description measurements on a map is with a ruler or scale.

So, using the conversion method above:

595 ft. ÷ 660 = .90 inches

This line on a map with a scale of 1” = 660” will be slightly less than an inch long.

PTAX-1-M (R-04/23) Page 100

Unit 5, Exercise 5-1 Map Scale Conversions

Map Scale Ground Distance Length of Line on Map

1. 1:100 330 ft. ________________

2. 1:400 2,640 ft. ________________

3. 1:600 5,280 ft. ________________

4. 1:660 5,280 ft. ________________

5. 1:660 1,320 ft. ________________

6. 1:200 675 ft. ________________

Metes and Bounds Descriptions

As discussed in the previous chapter, metes and bounds descriptions are used to

describe the perimeter of property. Beginning at a point (located using the

rectangular survey system), metes and bounds descriptions are read forwards,

traversing from point to point until the entire property has been circumscribed, returning

at the point of beginning (POB). In metes and bounds descriptions “commencing”,

“beginning at”, and “point of beginning” are all terms used to describe the starting point

for the metes and bounds description.

Within a metes and bounds description, the bearings and distances of each traverse

are listed.

A Bearing is the direction of a line measured as the acute angle from a reference

meridian.

A Traverse is the length (distance) and direction (bearing) of a line drawn between two

points.

An Acute Angle is an angle less than 90°.

Therefore, in a metes and bounds description, a typical traverse could look something

like: North 45° West, for 595 feet. Using the land measure compass, starting at North

0°, move 45° counter-clockwise, which is west. This would be the bearing. The distance

from Point A to Point B in this example is 595 feet. A traverse includes a bearing and a

distance.

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Land Compass Bearings

Line up your land compass on the following diagram. The north and south arrows

should indicate 0°. The east and west arrows should indicate 90°. If a legal description

calls for a line North 45° West, you would first start with the North 0°

point on your

compass, then move along the compass to the west (your left), until you reach 45°.

Your bearing would be the line of the arrow marked NW. If a legal description calls for a

line South 45° East, you would first start with the South 0°

point on your compass. Then

move along the compass to the east (your right) until you reach 45°. Your point would

be the line of the arrow marked SE. This would be your bearing.

Note: North, South, East, West, Northeast, Northwest, Southeast, Southwest are

known as Cardinal Directions.

NW

NE

SW

SE

N

S

E

W

PTAX-1-M (R-04/23) Page 102

Describing and Measuring a Parcel

Here is a practice example in measuring a metes and bounds parcel. Remove the

following page from your packet and trace the following drawing from the Point of

Beginning and label all bearings and traverses. We will do this exercise together as a

class.

You can orient your drawing two ways:

1. Use the red vertical lines on your land compass to line up with the long edge of

your paper or

2. Use your drafting triangle and align one of the right-angle sides with the edge of

the paper to get a good horizontal reference point to align the compass

Point of Beginning

PTAX-1-M (R-04/23) Page 103

Please Remove this sheet from your binder. We will use this as a template to learn to use the

mapping tools.

Point of Beginning

PTAX-1-M (R-04/23) Page 104

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Step 1: Place the land measure compass on top of the point of beginning (POB) so that

the center hole of the compass is directly over the POB and North (N) is up. Line up one

of the red vertical lines on the compass with the left-hand edge of the paper to first

orient the compass or use the two adjacent sides that make up the right angle of the

drafting triangle to orient the compass as shown on page 102.

Step 2: Move the arm on the land compass to line up exactly over the first line (that is

already labeled to North 55° East). There is a notch on the movable arm on the

compass to fit your pen or pencil in to make a dot. Make that dot.

Point of Beginning

PTAX-1-M (R-04/23) Page 106

Use your map scale 1:200 for this exercise

Step 3: Remove the land measure compass, and using a drafting scale (your ruler),

place the “0” on the POB, and line up the scale with the mark made at the N 55° E

bearing. Then follow the line that represents 700’. With a map scale of 1” = 200’, that

would be a line that is 3.5 inches long (number of feet divided by the map scale = 700/2

= 3.5 inches to Point A). Line up your drafting scale at the POB and measure 700 feet

on the 1:200 side of your scale. Mark this point with a bigger dot and label it Point A.

This line may be longer or shorter than the location of the dot you made at the end of

the moveable arm on your compass.

Step 4: It is recommended that each line should be labeled with both bearings and

distances (traverse) as it is drawn, so that if a problem is discovered the information

from the legal description is right there on the drawing. The mark you made at N 55° E

only gives the direction (bearing) of the line. The drafting scale shows the length of the

line.

The line will be labeled N 55° E 700’.

Step 5: Place the land measure compass on top of Point A, ready for the next

measurement in the legal description. At this point, it is important to be sure that the

land measure compass is oriented on the page the same way as it was when beginning

the drawing. Otherwise, even a small twist in the compass could have dramatic effects.

A

B

C

POB

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To avoid this problem, backsighting is used.

A backsight is defined as “reading taken by a surveyor back toward a position from

which a previous sight has been made”. On the land measure compass, the backsight

is the opposite of the bearing previously used. Since the previous bearing was

N 55° E, the backsight is S 55° W. So, orienting the land measure compass on the map

with the center over Point A, and the line drawn matching up with S 55° W indicates that

the compass is now sitting on the page the same way as when the drawing began.

Now, with Point A in the center use your land compass to determine the degree-

measurement of the line adjoining Point A with Point B. Now measure the length of the

line. Label the line. Continue orienting the compass and backsighting from each point

and measure each line and angle and label for lines B-C & C-POB.

The measurements should be: A-B = S 68° E 475 ft.

B-C = S 71° W 1100 ft.

C-POB = N 17° E 175 ft.

If your measurements differ greatly, you may not have oriented the compass correctly!

B

A

PTAX-1-M (R-04/23) Page 108

Drawing Legal Descriptions

In the last exercise, we measured an existing parcel shape. Now you will learn how to

draw the parcel by reading the legal description

This is a practice example in drawing a metes and bounds legal description. Follow

along by tracing over the diagram using the legal description accompanying the

drawing.

Step 1: Place the land measure compass on top of the point of beginning (POB) so that

the center hole of the compass is directly over the POB and North (N) is up. Line up one

of the red vertical lines with the left-hand edge of the paper to first orient the compass or

use the two adjacent sides that make up the right angle of the triangle to orient the

compass.

Use a map scale of 1:100 for this exercise.

Point of Beginning

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Step 2: Reading the first measurement of the legal description, (N 80° E, 350’), make a

mark on the paper at N 80° E. There is a notch on the movable arm on the compass to

fit your pen or pencil in to make a dot.

Step 3: Remove the land measure compass, and using a drafting scale (your ruler),

place the “0” on the POB, and line up the scale with the mark made at the N 80° E

bearing. Then draw a line that represents 350’. With a map scale of 1” =100’, that

would be a line that is 3.5 inches long (to Point A). This line may be longer or shorter

than the location of the dot you made at the end of the moveable arm on your compass.

The mark you made at N 80° E only gives the direction (bearing) of the line. The

drafting scale shows the length of the line.

Step 4: It is recommended that each line should be labeled with both bearings and

distances (traverse) as it is drawn, so that if a problem is discovered the information

from the legal description is right there on the drawing.

N 80° E bearing

Point of

Beginning

PTAX-1-M (R-04/23) Page 110

Step 5: Place the land measure compass on top of Point A, ready for the next

measurement in the legal description. The next step is to backsight.

Remember, a backsight is the opposite of the bearing previously used. Since the

previous bearing was N 80° E, the backsight is S 80° W. So, orienting the land

measure compass on the map with the center over Point A, and the line drawn

matching up with S 80

o

W indicates that the compass is now sitting on the page the

same way as when the drawing began.

Without moving the land measure compass, make a mark on the map using the

second bearing (S 45° E). This time look at due South. Make the mark that is 45° East

(counter-clockwise) of South.

Point of Beginning

Backsight of N 80° E is

S 80° W

PTAX-1-M (R-04/23) Page 111

Back sight of S 45° E is N 45° W

Steps 7 and 8

S 60° W 300’

Step 6: Remove the land measure compass, and using a drafting scale, place the “0”

mark on Point A, and line up the scale with the mark made at the S 45°E bearing. Then

draw a line that represents 250’. With a map scale of 1” =100’, that would be a line that

is 2.5 inches long (to Point B).

Step 7: Place the land measure compass on top of Point B. Backsight the previous line

to be sure the compass is oriented correctly. The previous bearing was S 45°E,

therefore the backsight is N 45°W. Turn the land measure compass until the last line

drawn lines up with N 45°W.

Step 8: Without moving the land measure compass, make a mark on the map using the

third bearing (S 60°W).

Point of

Beginning

Point of Beginning

Beginning at a point, thence N 80° E,

350’; thence S 45° E 250’; thence S 60°

W 300’; thence N 45° W, 375’ to the

point of beginning.

PTAX-1-M (R-04/23) Page 112

Step 9: Remove the land measure compass, and using a drafting scale, place the “300”

on Point B, and line up the scale with the mark made at the S 60° W bearing. Then draw

a line that represents 300’. With a map scale of 1” =100’, that would be a line that is 3.0

inches long (to Point C).

Step 10: Place the land measure compass on top of Point C. Backsight the previous

line to be sure the compass is oriented correctly. The previous bearing was S 60° W,

therefore the backsight is N 60° E. Turn the land measure compass until the last line

drawn lines up with N 60° E.

Point of Beginning

Beginning at a point, thence N 80° E,

350’; thence S 45° E 250’; thence S 60°

W 300’; thence N 45° W, 375’ to the

point of beginning.

Back sight of S 45° E is N 45° W

PTAX-1-M (R-04/23) Page 113

Step 11: Without moving the land measure compass, from Point C, mark a line on the

map using the fourth and final bearing (N 45° W).

Step 12: Remove the land measure compass, and using a drafting scale, place the

“375” on Point C, and line up the scale with the mark made at the N 45° W bearing.

Then draw a line that represents 375’. With a map scale of 1” =100’, that would be a line

that is 3.75 inches long back to the POB. (Note: if this final line does not connect with

the point of beginning, check the accuracy of each bearing and line length).

Point of Beginning

Back sight of S 60° W is N 60° E

PTAX-1-M (R-04/23) Page 114

Beginning at a point, thence N 80°

E, 350’; thence S 45° E 250’; thence

S 60° W 300’; thence N 45° W, 375’

to the point of beginning.

Back sight of S 60° W is N 60° E

Point of Beginning

PTAX-1-M (R-04/23) Page 115

For additional practice, draw a large dot on another sheet of paper at the same spot

on the page as your POB on this drawing. Use the legal description above to make a

copy. The copy should fit exactly on top of the drawing above. Other drawings will be

accomplished on the following pages.

º

Beginning at a point, thence N 80° E 350’; thence S 45° E 250’; thence S 60° W 300’;

thence N 45° W, 375’ to the point of beginning.

Point of Beginning

Point A

Point B

Point C

PTAX-1-M (R-04/23) Page 116

Unit 5, Exercise 5-2 Drawing Legal Descriptions

Remove this page from your binder to make drawing easier!

Using a scale of 1" = 100 feet, draw the following legal descriptions. The dot

represents the point of beginning for each description. Label your drawings!

1. Beginning at a point, thence N 80°E, 400'; thence S 30°E, 300'; thence

S 80°W, 300'; thence N 46°W, 350', to the point of beginning.

Place your compass on the dot below and orient the compass so that North is straight

up.

Beginning from the North on the compass, find the mark on the compass that is 80º to

the East of North and mark this place on the paper.

Now place your drafting scale on the dot below and line it up with the mark that you just

made. Draw a line from the dot along the ruler 4.0” (400 feet ÷ 100 feet = 4.0”)

Next, backsight to orient the compass. Place the compass on the end of the line you

just drew. Orient the compass so that the line you just drew is at the place on the

compass that has a bearing of 80°

Continue with the traverses. You should end up at the point of beginning.



PTAX-1-M (R-04/23) Page 117

Remove this page from your binder to make drawing easier!

2. Beginning at a point, thence N 82°E, 450'; thence S 10°W, 200'; thence S 82°W, 250';

thence N 43°W, 230' to the point of beginning.

Scale 1:100

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PTAX-1-M (R-04/23) Page 119

Remove this page from your binder to make drawing easier!

3. Beginning at a point, thence S 77°E, 500' to a point; thence S 40°W, 250' to a

point; thence N 65°W, 250' to a point; thence N 29°W, 220' to the point of

beginning.

Scale 1:100

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PTAX-1-M (R-04/23) Page 121

Remove this page from your binder to make drawing easier!

4. Beginning at a point, thence S 78

°

E, 425’ to a point; thence S 15

°

E,100’ to a point;

thence S 85

°

W, 550’ to a point; thence N 25

°

E,260’ to the point of beginning.

Scale 1:100

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PTAX-1-M (R-04/23) Page 123

Remove this page from your binder to make drawing easier!

5. Beginning at a point, thence N 23

°

E, 175’ to a point; thence N 68

°

E, 350’ to a

point; thence N 88

°

E, 150’ to a point; thence S 32

°

E, 250’ to a point; thence S 53

°

W, 150’ to a point; thence N 67

°

W, 150’ to a point; thence S 80

°

W, 420’ to the

point of beginning.

Scale 1:100

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Extra Practice for Over-Achievers!

Use the Blank Page following to complete the drawing

6. Using a scale of 1" = 200', please draw the following legal description and calculate

the total acreage.

Note that in this legal description “Commencing at” leads you to the point of

beginning.

Commencing at the Northwest corner of Section 6, Township 11 South, Range 2 West

of the 3rd Principal Meridian, thence East along the Section line 460 feet to the point of

beginning. Thence continue East 90

o

, 200 feet to a point; thence S 0

o

, 45 feet to a

point; thence East 90

o

, 50 feet to a point; thence S 0

o

, 40 feet to a point; thence W 90

o

,

110 feet to a point thence S 0

o

, 815 feet; thence N 38

o

W, 105 feet to a point; thence W

90

o

, 40 feet to a point; thence S 0

o

, 30 feet to a point; thence W 90

o

, 35 feet to a point;

thence S 0

o

, 50 feet to a point; thence W 90

o

, 150 feet to a point; thence N 0

o

, 180 feet

to a point; S 40

o

W, 235 feet to a point; thence W 90

o

, 45 feet to a point; thence N 0

o

,

470 feet to a point; thence E 90

o

, 195 feet to a point; thence N 58

o

W, 225 feet to a

point; thence N 0

o

, 80 feet to a point; thence E 90

o

, 195 feet to a point; thence N 0

o

,

145 feet to a point; thence N 70

o

E, 160 feet to a point; thence N 0

o

, 45 feet to the point

of beginning

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Drawing for Over-Achievers!

Northwest Corner

PTAX-1-M (R-04/23) Page 128

Unit 5 Summary

Various tools are of assistance when drawing metes and bounds descriptions. Since

many descriptions are given in bearings and distances of each traverse listed, it is

necessary to have some type of compass to measure the bearings or degree of angles.

A right triangle is helpful to keep parcel drawings square as well as to identify right

angles when calculating the area of a right triangle.

A ruler or drafting scale is also a needed instrument to measure the distances.

When drawing out legal descriptions, it is important to understand map scale. To

convert property line distances into map scale to represent the line appropriately on the

map, divide the legal description measurement by the map scale. If the paper to map

scale is 1”-100’, then 1 inch on the map equals 100 feet on the ground.

A bearing is the direction of a line measured as the acute angle from a reference

meridian.

A traverse is the distance traveled.

POB = Point of Beginning

A properly measured parcel drawn by outlining the boundary should “close”, meaning

the point of beginning and the end point should meet.

PTAX-1-M (R-04/23) Page 129

Unit 5 Review

1. Conversion- Draw the following legal description and calculate acreage.

Use your 1:400 scale.

Beginning at the Northwest corner of the Southwest Quarter of Section 12,

Township 8 North, Range 3 West of the Third Principal Meridian; thence East 2

Furlongs; thence South 6 rods; thence East 2 chains, 1 rod; thence South 26

degrees East 990 feet, thence West 2 furlongs, 34 rods; thence North 1000 feet to

the point of beginning, containing ___________ acres, more or less.

PTAX-1-M (R-04/23) Page 130

2. Please draw and compute the acreage for the Harper parcel. Use the Scale

1” = 100’ and complete your drawing below.

Beginning at the SW corner of the SE ¼ of the NE ¼ of Section 27, Township 12

South, Range 2 West of the 3

rd

PM, thence N 275 feet to a white pine tree, thence

East 38 feet to a stone, thence S 50 feet to a fence post at the corner of the Brown

farm, thence E 200 feet to a maple tree 2 inches in diameter, thence S 28º E 250

feet to a Wahoo, thence W 350 feet to the point of beginning, containing _______

acres, more or less.

PTAX-1-M (R-04/23) Page 131

Unit 6 Assigning a Property Index Number (PIN)

Learning Objectives

After completing the assigned readings, you should be able to

• locate real property using a PIN.

• create a PIN.

• follow a series of property sales.

Terms and Concepts

Description

Section

Parcel

Section Number

Property Index Number (PIN)

Subdivision

Range

Township

Lot and Block

PTAX-1-M (R-04/23) Page 132

The Property Index Number

A Property Index Number (PIN) is another form of a legal description. This is since, just

like a written legal description, a PIN identifies one specific parcel. If a parcel splits, the

description of the original and new parcel changes. Therefore, the PIN must also change.

There are principles for assigning PIN numbers. When used consistently throughout the

county, finding a parcel based on a PIN is equivalent to using a written legal description.

When assigning PINs, these principles apply:

1. A change of ownership without any change in property boundaries does not

necessitate a new parcel number. As long as the boundary of the property does not

change, like a written legal description, the PIN does not change either.

2. Parcel splits require the original number to be retired. The original owner (grantor)

would be assigned the next available number, and the new owner (grantee) would

be assigned the next number after that assignment.

3. Once a parcel number is placed on the assessment roll, it becomes a legal

description. Consequently, as stated above, when the boundaries of a parcel are

changed, the resulting parcel must have a new number assigned to denote the new

legal description.

4. Block numbers are assigned according to the lowest numbered block in which a

person owns property. (Block numbers will be discussed in the following pages.)

5. A PIN is a 14-character series of numbers that describe the geographic location

and use of a specific tax parcel. No two parcels share the same PIN.

Example 07 – 32 – 203 – 021 – 0040

07 = County Township Number

32 = Township Section Number

203 = Block Number

021 = Parcel Number

0040 = Use or Unit Number

PTAX-1-M (R-04/23) Page 133

County Township Number Derivation

The Congressional Township and Range numbers used in the Rectangular Survey

System (T21S, R14W, etc.) are impractical for use in the County PIN due to the fact that

it is alpha-numeric and is from 6-8 characters long. Therefore, each county uses a

standard County Township number of 2 digits (01-99) as the first two digits of the PIN.

The County Township Number is assigned by overlaying the government survey

townships over the county. Beginning in the northwest government survey township of

the county, and progressing west to east, then north to south each township is assigned

a number.

No matter how small an area of the county in the government survey township, it

receives a number. Additionally, the government survey townships do not necessarily

correspond to the political townships created with the county.

In this example, there are 15 County Townships. Referring to the example PIN, the

County Township is number “07” as highlighted below. The first and second digits in the

property index number indicate the county township in which the parcel is located.

1

5

8

9

10

11

12

13

14

15

7

2

3

4

6

County Township

07

PTAX-1-M (R-04/23) Page 134

Section Number Derivation

The numbering of sections begins in the northeast corner of the township, and

progresses west then east, back and forth in a serpentine manner.

Referring back to the example PIN on page 132, Section “32” is indicated. The third

and fourth digits in the property index number indicate the section in which the parcel is

located.

Section Number

07

32

PTAX-1-M (R-04/23) Page 135

Block Number Derivation

The Block Number refers to the quarter section within the section. The numbering

of the blocks begins in the northwest quarter of the section, and progresses west to

east, north to south. As illustrated above, property in the northwest quarter of the

section would receive a block number between 100 and 199; the northeast quarter

200 to 299; the southwest quarter 300 to 399 and the southeast quarter 400 to 499.

The specific number is dependent upon any subdivisions with the quarter section. The

subdivision numbers are typically assigned in order of creation. However, this varies

within each county.

Referring back to the example PIN, Block Number “203” is indicated, meaning the

northeast quarter. The 5

th

, 6

th

and 7

th

digits of the property index number indicate the

block (in the quarter section) in which the parcel is located.

Block Number

07

32

203

PTAX-1-M (R-04/23) Page 136

Parcel Number Derivation

The Parcel Number is unique to the property within a Block. Typically, Parcel Numbers

are assigned in the order of creation.

Referring back to the example PIN on page 132, Parcel Number “021” is indicated. The

8

th

, 9

th

and 10

th

digits of the property index number indicate the legal description within

the quarter section in which the parcel is located.

07

32

203

021

Parcel Number

PTAX-1-M (R-04/23) Page 137

Unit Number Derivation

The Unit or Use Number refers to the taxable use of the property, or in the case of

condominiums, the unit number.

Referring to the example PIN above, the Use Number “0040” is indicated. The “0040”

refers to a residential parcel, with a dwelling. The 11

th

, 12

th

, 13

th

and 14

th

digits of the

property index number indicate the use of the property.

Common Use/Unit numbers:

0010 Rural property improved with buildings. Not assessed under the Farm Bill.

0011 Rural property improved with buildings. Assessed under the Farm Bill.

0020 Rural property not improved with buildings. Not assessed under the Farm

Bill

0021 Rural property not improved with buildings. Assessed under the Farm Bill

0030 Residential vacant land

0040 Residential with dwelling

0050 Commercial residence – 6 units or more

0060 Commercial business

0070 Commercial office

0080 Industrial

0090 Miscellaneous

The PIN number has 14 digits. The first 10 digits refer to the geographical location and

the last 4 digits refer to the use of the property.

Unit Number

07

32

021

0040

203

PTAX-1-M (R-04/23) Page 138

Rules for PIN Progression Summarized:

• A change of ownership without any change in property boundaries does not

necessitate a new PIN.

• Parcel splits require the original number to be retired. The original owner

(grantor) would be assigned the next available number, and the new owner

(grantee) would be assigned the next number after that assignment.

• The County Township Number and Section number will not change based on

ownership change of a parcel.

• The Block number is assigned based on the first block of the section in which the

owner owns property.

• The Parcel number is unique within a block. Parcels can be created by splits and

additional property development and their numbers can also be retired.

• The last 4 digits of the PIN can indicate Use and or Unit number. If a parcel’s use

changes, like from farmland to residential, the PIN should change as well.

Example A: Homeowner Smith sells his house and land to Homeowner Jones. Smith’s

PIN is 21-32-402-0025-0040. What is Jones’ new PIN?

Answer: The PIN is the same-no property boundaries have changed.

Example B: Farmer Brown sells off 5 acres of an entire section of farmland he owns to

Businessman Boyd, so Boyd can build his new home. Brown’s original PIN is 02-15-

100-0001-0011. What are the new PIN’s?

Answer: Farmer Brown’s original PIN will be retired, and he will get the next available

PIN. The only number position that will change will be the parcel number, 0001.

Businessman Boyd’s new number would be the next available number after that.

Depending on where the new parcel is located in the section, the numbers that could

change would be the block number (1

st

block in which the owner owns property; the

parcel number (next available); and use number (from farmland 0011 to residential 0040

once the home is built).

Example C: Developer Dawes builds a duplex. The PIN is 03-31-300-0007-0040. He

sells one side and lives in the other. What are the new PINS?

Answer: The original PIN is retired, Dawes gets the next available PIN in which the

parcel number and use code (if unit number is used) change. The new buyer of the

other side of the duplex gets the next available PIN after that.

PTAX-1-M (R-04/23) Page 139

Unit 6 Exercise 6-1

The goal of this exercise is to understand how to identify the correct PIN for

parcels that are created when portions of the original parcel are sold. For this

exercise, the original parcel is the entire section (640 acres). The County

Township Number shall be ‘01’.

Using the map (grid) of Section 26 provided next to each transaction, identify the PINs

for the following real estate transactions. Section 26 is the Rectangular Land Survey

section number while the “01” in the PIN refers to the first township in the NW

corner of the county. As the transactions are completed, it is recommended that the

areas of Section 26 are shaded in to assist with tracking the property associated with

the original PIN. The use for the property will be “0021” designating “farmland.

Transaction "A": Section 26

Grantor: Thomas and Judy Bates

Grantee: Richard and Rebecca Heart

Date: November 25, 1984

Legal: Section 26, Twp. 4S, Range 3 West, 3

rd

PM

(640 acres)

Original PIN 01-26-100-001-0021

(A) 01- 26- 100- 001-0021 (Heart Tract)

Since the Grantor owns all 640 acres of Section 26, the block number is 100, because

remember block number is determined by the first block of the section in which you own

property. Since he has all 640 acres, the parcel number will also be the first, or 001. The

use is 0021 as given in the description. Conveying the parcel will not change the PIN

Transaction "B": Section 26

Grantor: Richard and Rebecca Heart

Grantee: Thomas Johnson

Date: April 17, 1989

Legal: The SW ¼ of Section 26, T 4S, R 3W, 3

rd

PM

(160 acres)

01-26-100-002-0021 (Heart Tract)

(B) 01-26-300-001-0021 (Johnson Tract)

A

B

PTAX-1-M (R-04/23) Page 140

Both parcel numbers will change here because now Heart does not own all of the

property in Section 26. Heart gets the next available parcel number in the sequence and

the original PIN is retired. The next number would be 01-26-100-002-0021.

So now Johnson owns property in Section 26 of the same township (01). And the first

block in which he owns property is in the 300 block. He owns the one and only parcel in

the 300 block, so his block number is 300 and his parcel number is 001. The use code

remains 0021 for farmland. The Johnson tract is now

01-26-300-001-0021

Transaction "C": Section 26

Grantor: Richard and Rebecca Heart

Grantee: Christopher Freeman

Date: February 7, 1990

Legal The NE 1/4 of the NE 1/4 of Section 26,

T 4S. R 3W, 3

rd

PM

(40 acres)

01-26-100 003-0021 (Heart Tract)

(C) 01-26-200-001-0021 (Freeman Tract)

The Grantor, Heart, is still conveying property. The NE ¼ of the NE ¼ now goes to

Freeman. The Johnson property (B) has no boundary line changes, so its PIN remains

the same. The Heart track does have a boundary change, which means its PIN must

change, too. Heart gets the next available parcel number in the sequence and the

original PIN is retired. The next available PIN is 01-26-100 003-0021.

The newcomer, Freeman, has his first property in the Section in the 200 block, so he

will get a new PIN of 01-26-200-001-0021

Transaction "D": Section 26

Grantor: Richard and Rebecca Heart

Grantee: John and Mary Carter

Date: March 4, 1990

Legal Description: The NW 1/4 of the NW 1/4 of

Section 26, Twp. 4S, Range 3 West, 3

rd

PM

(40 acres)

01-26-100-004-0021 (Heart Tract)

B

A

C

B

C

D

A

PTAX-1-M (R-04/23) Page 141

(D) 01-26-100-005-0021 (Carter Tract)

For this conveyance, only the new buyer, Carter, and the Hearts will have changes to

their boundaries. Heart will again have to retire his PIN and get the next in line. Their

first property owned is still in the 100 block, so the block number would remain the

same, but the parcel number would change. That would be 01-26-100-004-0021. Now

Carter also owns property in the 100 block (or Northwest Quarter). So, he gets the next

available number after Heart’s new number. 01-26-100-005-0021

Solve for the following conveyances. Indicate the new parcel on the map.

Transaction "E": Section 26

Grantor: Richard and Rebecca Heart

Grantee: Thomas Jones

Date: April 1, 1990

Legal Description: The SW 1/4 of the NW 1/4 of

Section 26, Twp. 4S Range 3 West, 3

rd

PM

(40 Acres)

01-____________________ (Heart Tract)

(E) 01-____________________ (Jones Tract)

Transaction "F":

Section 26

Grantor: Richard and Rebecca Heart

Grantee: Mike and Christine Weber

Date: June 1, 1991

Legal Description: The NE 1/4 of the NW 1/4 and

the SE 1/4 of the NW 1/4 of Section 26, T 4S.,

R 3W, 3

rd

PM

(80 acres)

01-_______________________ (Heart Tract)

(F) 01-_______________________(Weber Tract)

B

C

D

A

B

C

D

A

PTAX-1-M (R-04/23) Page 142

Unit 6 Exercise 6-2

On the section map that follows on Page 145, identify the PINs for the following

real estate transactions and calculate the acreage for each. For the purposes of this

exercise, the township number has been provided.

Real Estate Transaction "A"

Deed Record 104, page 570

Grantor: Larry L. Davis

Grantee: Patrick D. and Rebecca J. Joseph

Date: May 9, 1988

Legal Description: The Northeast Quarter; and the Northwest Quarter; and the Southeast

Quarter; and the Southwest Quarter being all of Section 36, Township 8 South, Range 1

East of the Third Principal Meridian.

Containing _______ acres, more or less. PIN: 08-__________________ (Joseph tract)

Real Estate Transaction "B"

Deed Record 108, page 669

Grantor: Patrick D. and Rebecca J. Joseph

Grantee: James Harris

Date: February 14, 1989

Legal Description: The South 1320’ of the entire NW 1/4, Section 36, Township 8 South,

Range 1 East of the Third Principal Meridian.

Containing _______ acres, more or less

PIN: 08-_____________________________ (Joseph tract)

PIN: 08-_____________________________ (Harris tract)

Real Estate Transaction "C"

Deed Record 110, page 238

Grantor: Patrick D. and Rebecca J. Joseph

Grantee: Thomas Davis

Date: May 12, 1989

Legal Description: Beginning at the Southwest corner of Section 36, Township 8 South,

Range 1 East of the Third Principal Meridian, thence North 2,640’ to a point, thence East

2,640’ to a point, thence South 2,640’ to a point, thence West 2,640’ to the point of beginning.

PTAX-1-M (R-04/23) Page 143

Containing _______ acres, more or less.

PIN: 08-_____________________________ (Joseph tract)

PIN: 08-_____________________________ (Davis tract)

Real Estate Transaction "D"

Book 150, page 222

Grantor: Patrick D. and Rebecca J. Joseph

Grantee: Richard Charles

Date: May 25, 1989

Legal Description: Beginning at the Northwest corner of Section 36, Township 8 South,

Range 1 East of the Third Principal Meridian, thence South 1320’ to a point; thence

East 1320’ to a point; thence North 1,320’ to a point; thence West 1320’ to the

point of beginning. Also, the NE 1/4 of the NW 1/4 of Section 36.

Containing _______ acres, more or less.

PIN: 08-_____________________________ (Joseph tract)

PIN: 08-_____________________________ (Charles tract)

Real Estate Transaction "E"

Deed Record 310, page 339

Grantor: Patrick D. and Rebecca J. Joseph

Grantee: Gary Hardy

Date: November 25, 1989

Legal Description: South 1/2 of the West 1/2 of the SW 1/4 of the SE ¼ of Section 36,

Township 8 South, Range 1 East of the Third Principal Meridian

Containing _______ acres, more or less.

PIN: 08-_____________________________ (Joseph tract)

PIN: 08-_____________________________ (Hardy tract)

How many acres remain in the Joseph parcel? ______________________ acres.

PTAX-1-M (R-04/23) Page 144

PTAX-1-M (R-04/23) Page 145

Unit 6, Exercise 6-2 Drawing (draw parcels all on one grid)

PTAX-1-M (R-04/23) Page 146

PTAX-1-M (R-04/23) Page 147

Unit 6 Summary

A PIN is a 14-character series of numbers that describe the geographic location and

use of a specific tax parcel. No two parcels share the same PIN.

There are principles for assigning PIN numbers. When used consistently throughout the

county, finding a parcel based on a PIN is equivalent to using a written legal description.

When assigning PINs, these principles apply:

• A change of ownership without any change in property boundaries does not

necessitate a new PIN nor a new legal description.

• A PIN can be a legal description of property.

• Parcel splits require the original number to be retired. The original owner

(grantor) would be assigned the next available number, and the new owner

(grantee) would be assigned the next number after that assignment.

• Once a parcel number is placed on the assessment roll, it becomes a legal

description. Consequently, as stated above, when the boundaries of a parcel

are changed, the resulting parcel must have a new number assigned to denote

the new legal description.

• Block numbers are assigned according to the lowest numbered block in which a

person owns property.

• The Parcel number is unique within a block. Parcels can be created by splits and

additional property development and their numbers can also be retired.

• The last 4 digits of the PIN can indicate Use and or Unit number. If a parcel’s use

changes, like from farmland to residential, the PIN should change as well.

PTAX-1-M (R-04/23) Page 148

Unit 6 Review Questions

Draw the property described on the following sheet and record the PINS for each

property and calculate the acreage. Scale 1:660

Mikey Moose owns the property described as all of Section 16.

The PIN is 01-16-100-001-0020

Mr. Moose decides to convey the following to Duffy Duck:

(A) Moose to Duck

Legal….SE1/4 of the NE1/4 of the SE ¼ of the NW ¼

________Acres, more or less.

Moose PIN _____________________

Duck PIN_______________________

Now Mr. Moose decides to convey some property to Froghorn Leaphorn.

(B) Moose to Leaphorn

Legal…SE ¼ of the NE ¼ of the NE ¼ of the NE ¼

_______Acres, more or less

Moose PIN____________________

Leaphorn PIN__________________

Once again, Mikey Moose conveys some property to Why Lee Coyote.

(C) Legal…. S ½ of the NE ¼ and the NW ¼ of the NE ¼ of the SE ¼.

_______Acres, more or less

Moose PIN___________________

Coyote PIN___________________

Finally, Mr. Moose makes a new friend, Tweety Byrd, and decides to convey to her:

(D) Legal…. From the point of the SW corner of Section 16, traverse East 1155

feet to the POB. Thence North 330’, thence E 165 feet, thence South 330

feet, thence West 165 feet.

_________Acres, more or less.

Moose PIN____________________

Byrd PIN______________________

PTAX-1-M (R-04/23) Page 149

Unit 6, Review Questions The Property of Mr. Mikey Moose, Section 16

Scale 1:660

Section 16 PIN 01-16-100-001-0020

PTAX-1-M (R-04/23) Page 150

PTAX-1-M (R-04/23) Page 151

Unit 7 GIS and Mapping

This unit covers the use of GIS in mapping and assessing property.

The purpose of this unit is to provide an understanding of how computers and a GIS are

used in modern mapping.

Learning Objectives

After completing the assigned readings, you should be able to

• explain the benefits of using computerized data.

• define GIS and GPS.

• understand the uses of a GIS.

Terms and Concepts

Geographic Information System (GIS)

Global Positioning System (GPS)

Vector Data

Raster Data

Attributes

PTAX-1-M (R-04/23) Page 152

GPS Technology Makes GIS Maps a Reality

Maps historically were drawn, photographed, and measured “by hand”. Satellite

technology that we use every day on our phones, in our cars, and on our jobs is

provided by GPS technology. But what really is GPS?

GPS is the Global Positioning System owned by the U.S. government. It is a utility

comprised of a constellation of satellites flown into space and controlled by the U.S. Air

Force. As of the writing of this manual, there are currently 31 satellites in the GPS

constellation which transmit radio signals to users. The satellites circle the Earth two

times per day. Data that is collected by the satellites can be used in local GIS mapping

systems.

GPS supports the accurate mapping and modeling of the physical world — from

mountains and rivers to streets and buildings to utility lines and other resources.

Features measured with GPS can be displayed on maps and in geographic information

systems (GIS).

Computerized Mapping

Geographic Information System (GIS)

A Geographic Information System is a system designed to capture, store, manipulate,

analyze, manage and present spatial or geographic data.

The property tax assessor can use GIS as another tool to provide fair and equitable

property tax assessments.

GIS allows the assessor to view, understand and visualize data in many ways that can

reveal relationships, patterns and trends in the form of maps, reports and charts. Its

main strength lies in allowing the user to view data to select, sort, list, group, report and

print data by a wide variety of criteria.

GIS was developed for spatial analysis needs such as planning, natural resources, and

land records management. It offers the ability to integrate spatial data (map layers) and

attribute data (information from a database) among different layers, which makes it ideal

for multi-purpose users.

Each layer in the GIS can be compared to a single map overlay. For example,

planimetric features such as bodies of water, soil types, geologic structure, land use,

zoning, political boundaries, utilities, sewers, topography, property lines, and others can

be overlaid.

Especially noteworthy are the GIS systems that can provide past and present polygon

changes (outline of a home or property) to help detect new improvements or previously

undetected improvements.

PTAX-1-M (R-04/23) Page 153

The photo on the left is 1 year old. The GIS flagged this photo on the right as a property

that may have changed. The new polygon overlay indicates a large addition to the

structure.

Previous Current

Looks like a new pool and patio as well as a second story addition-note the changes to

the roofline…

PTAX-1-M (R-04/23) Page 154

Data and Mapping Systems

GIS data represent real objects (such as roads, houses, trees, elevation, etc.) with

digital data determining the mix. Real objects can be divided into two forms-discrete

objects, (like a building); and continuous field (like elevations) and can be stored as

raster images and vector images. GIS vector data appear on the map as a specific

type of shape which can either be a point, line or polygon (area). Each map layer is a

collection of these points, lines or polygons.

Each feature (a single point, line or polygon) in a GIS has a geographic or “shape”

component and a tabular “attribute” component. The geographic component is the

visual part that appears on the map and is tied to a location on the earth. The attribute

component contains a record of information such as name, parcel identification

number, block number and parcel address.

The tabular component supports relationships with other tables by using traditional

database linked key fields. However, a GIS “geodatabase” supports spatial, or location,

relationships as well. It is this geographic location aspect that makes GIS data appear in

the correct location on the map in relation to other data.

PTAX-1-M (R-04/23) Page 155

The visualization of the data helps to find answers to important questions relating to

“Place”.

• Where are these addresses or parcel numbers?

• What is near the place of interest?

• How large is the parcel?

• What else could be influencing this site?

Other GIS Technology

Assessors have even newer and less expensive tools at their fingertips with the advent

of the smart phone. Besides regular software programs that can be installed on an

office PC, phone applications, or “apps”, are available for assessors, realtors, property

buyers and surveyors to use on their phones. This technology can locate and draw legal

descriptions.

For instance, there are apps for both iPhones and android phones that can be

downloaded for free or as little as five dollars that can translate the coordinates of a

metes and bounds description to a closed drawing. If the user does not know actual GIS

coordinates, some of these apps allow the user to bring in the coordinates to their

phone while visiting the subject property.

These apps can be used in finding errors and discrepancies in deeds and legal

descriptions. Sometimes, linear measurements are incorrect, directions are wrong, and

size calculation errors often occur. As use of these products increases and errors are

corrected, the data quality overall will increase, hopefully making the assessors’ jobs

easier.

GIS Benefits for Assessors, Township and County Offices

Digital technology is one of the greatest enhancements for mapping in recent history.

Some advantages of using computers in a modern mapping program are speed,

precision, flexibility, productivity, display capabilities, storage and retrieval efficiencies,

and improved correction of errors and omissions. Another notable advantage is ease of

providing updates, and elimination of shrinkage or quality deterioration of base material

(transparency and paper) over time.

PTAX-1-M (R-04/23) Page 156

Summary of benefits of computerized data vs. hard copy data

• easy to share

• takes less space

• preserves information

• inventories information

• analyzes information

• organizes information

• displays information

If an office does not already use a GIS mapping system, use of these systems can

provide many benefits by dramatically reducing time and expense of field assessments.

It can also increase revenue by allowing the assessor to discover previously undetected

improvements. Other benefits include:

• determining changes based on polygonal shape overlays.

• identifying changes more quickly.

• saving on staffing, vehicle and fuel costs.

• providing access to gated, uninhabited, and other hard-to-reach structures.

• finding new improvement quickly in areas where no permits are used or not

applied for (often farms).

• providing a solution to restrictions against traveling between farms due to risk of

spreading bacteria or disease.

• improving map maintenance to most current version.

• overlaying layers of data.

Often, costs and use can be shared with other entities, like police, fire, and the public.

Additionally, use of a GIS mapping system can help improve communications in the

assessment office by

• using images during the appeal process.

• easing complaint resolution at protest time.

• reducing confrontations from property owners when images can be discussed

face-to-face.

• reducing time for complaint resolution by eliminating many field inspections.

PTAX-1-M (R-04/23) Page 157

PTAX-1-M (R-04/23) Page 158

Unit 7 Summary

GIS vector data appear as basic points, lines, and polygons (enclosed areas) that make

up the features of a map.

GIS refers to geographic information system.

GPS refers to the Global Positioning System owned by the U.S. government.

There are many benefits to providing assessors with tools to help them make fair and

equitable assessments.

PTAX-1-M (R-04/23) Page 159

Unit 7 Review Questions

1. Define GIS

_______________________________________________________________

_______________________________________________________________.

2. What are three benefits of GIS for assessors?

_______________________________________________________________

_______________________________________________________________.

3. Define GIS Vector data.

_______________________________________________________________

PTAX-1-M (R-04/23) Page 160

Examination Information and Prep

• The exam consists of 50 multiple choice questions.

• Each question is worth an equal number of points when the exam is graded.

• There is only one best answer for each question on the examination.

• Two hours are allotted for completion of the exam.

• The exam is closed book. All class materials, papers, computers, and cellular

devices must be removed from the table before taking the exam.

• Cellular phones may not be used as calculators.

Test-Taking Strategies

• Read each question thoroughly and choose the one best answer provided.

• Review the answer sheet for any skipped answers or multiple answers for the

same question.

• Tips for taking a multiple-choice exam:

o Some test-takers prefer to answer questions that they are confident in the

answers first and choose to skip over harder questions or questions that

involve math calculations. If this is done, be sure to complete the correct

answer on the answer sheet for the questions being answered. The

answer sheets are graded by hand, so question numbers may be circled

so that they can be easily identified during the second pass through the

exam.

o Be mindful of the time allotted. If a question is taking a lot of time to

answer, move past it and come back to it later.

o Guessing an answer is better than leaving it blank if time becomes an

issue.

PTAX-1-M (R-04/23) Page 161

Course Answer Key

PTAX-1-M (R-04/23) Page 162

Unit 1 Review Answers

1. What is an aerial mosaic map? An assembly of aerial photographs to

form a continuous photographic representation of a portion of the

Earth’s surface.

2. What is a topographic map? A map which represents the horizontal and

vertical position of the land features.

3. What is a cadastral map? A map that shows the size, shape, and extent

of each land parcel for purposes of describing and recording

ownership.

4. What is the recommended scale for an urban aerial-based tax map?

1” = 100’

5. What is the recommended scale for a rural aerial-based tax map?

1” = 400’

6. What are the basic functions of maps?

1. Location

2. Identification

3. Inventory

7. A Soil Survey Map has 3 sets of alphanumeric characters which indicate

what features of the soil (in order):

Soil Type Slope Erosion

PTAX-1-M (R-04/23) Page 163

Unit 2, Exercise 2-1 Answers

Parcel shape Measurements Square Footage Acreage

1. Square 1,528 ft. x 1,528 ft.

2. Square 680 ft. each side

3. Rectangle 1,250 ft. x 1,000 ft.

4. Rectangle 125 ft. x 75 ft.

5. Square 65 ch. x 65 ch.

6. Rectangle 30 ch. x 48 ch.

7. Triangle 475 ft. x 986 ft.

8. Triangle 680 ft. x 360 ft.

9. Triangle 22 ch. x 48 ch.

10. Triangle 38 ch. x 46 ch.

11. Square 5 rds. x 5 rds.

1 rd. = 16.5 ft. 82.5 ft. x 82.5 ft.

12. Rectangle 5 rds. x 7 rds.

1 rd. = 16.5 ft. 82.5 ft. x 115.5 ft.

13. Rectangle 200 lks. x 300 lks.

1 lk. = .66 ft. 132 ft. x 198 ft.

14. Square (8 chains, 3 rods, 16 links)

2,334,784

462,400

10.62

1,250,000

28.70

9,375

.22

18,404,100

422.50

6,272,640

144.00

234,175

5.38

53.60

2.81

2,299,968

52.80

3,807,144

87.40

6,806

.16

9,529

.

22

26,136

345,815

7.94

1 ch. = 66 ft. 4,290 ft. x 4,290 ft.

1 ch. = 66 ft. 1,980 ft. x 3,168 ft.

468,350 sq. ft. / 2

680 ft. x 360 ft. = 244,800 sq. ft. / 2

1,452 ft. x 3,168 ft. = 4,599,936 sq. ft. / 2

2,508 ft. x 3,036 ft. = 7,614,288 sq. ft. / 2

122,400

.

60

PTAX-1-M (R-04/23) Page 164

Unit 2 Review Answers (round SF and carry Acreage to 2 decimal pts)

Parcel shape Measurements Square Footage Acreage

1. Square 1,742 ft. x 1,742 ft. 3,034,564 69.66

2. Rectangle 165 ft. x 95 ft. 15,675 .36

3. Square 82 ch. x 82 ch. 29,289,744 672.40

(5,412’ x 5,412’)

4. Triangle 720 ft. x 490 ft. 176,400 4.05

5. Triangle 27 ch. x 36 ch. 2,117,016 48.60

6. Rectangle 9 rds. x 6 rds. 14,702 .34

7. Rectangle 500 lks. x 38 rds. 206,910 4.75

8. Square (6 chains, 2 rods, 23 links) 197,296 4.53

396 + 33 + 15.18 = 444.18 X 444.18 = 197,296

9. Calculate the square footage and the acreage for the following:

Note that the figure is the same on the right side as on the left side.

225 ft.

A = 2,500 100 ft.

B = 12,500

C

= 2,500

17,500 125 ft.

Square footage 17,500 Acreage .40

2,500

12,500

50 ft.

125

100 ft.

A

C

B

PTAX-1-M (R-04/23) Page 165

10. Calculate the square footage and acreage for the following parcel.

A = 50 x 100 = 2,500 SF

2

B = 150 x 100 = 15,000 SF

C = 75 x 100 = 3,750 SF

2

D = 75 x 50 = + 3,750 SF__

= 25,000 SF/ 43,560 = .57 acres

Square footage = 25,000 Acreage = .57

150’

75’

200’

50’

150’

50’

100’

A

B

C

D

PTAX-1-M (R-04/23) Page 166

Unit 3, Exercise 3-1 Answers

Locating Townships and Sections

Locate the following and place the appropriate letter in the proper location:

A. Township 2 North, Range 4 East

B. Township 4 South, Range 2 West

C. Township 3 North, Range 2 West

D. Township 1 South, Range 3 East

E. Section 16, Township 2 North, Range 4 West

F. Section 1, Township 2 North, Range 4 West

G. Section 36, Township 2 North, Range 4 West

H. Section 26, Township 2 North, Range 4 West

A

B

C

D

E

F

G

H

BASE LINE

PRINCIPAL

MERIDIAN

PTAX-1-M (R-04/23) Page 167

Unit 3, Exercise 3-2 Answers

Township Range

Location Miles Miles_

1. T12S-R1W, 3rd PM South or Southwes___ 72 6 __

2. T43N-R10E, 3rd PM ___________________ 258 _ 60___

3. T27N-R4E, 4

th

PM ___________________ _162__ 24___

4. T20N-R3W, 3rd PM ___________________ 120 18___

5. T2N-R11W, 2

nd

PM ___________________ __12 __ 66___

6. T3S-R7W, 4

th

PM ___________________ _ 18 42___

Note: Township size is 6 mi. x 6 mi.

S / SW

NE

NW

C/ WC

E / SE

W / WC

1

2

3

4

5

6

PTAX-1-M (R-04/23) Page 168

Unit 3 Review Answers

1. Sections are numbered in a _Serpentine fashion, beginning in the NE corner.

There are 36 sections within a township/ range tier.

2. Legal descriptions using the Rectangular Survey System are tied to base lines

and meridians. In Illinois, these descriptions are governed by the 2

nd

,

3

rd

, or 4

th

Principal Meridian, and by the Centralia Baseline, or

the Beardstown Baseline.

3. The 3

rd

Principal Meridian virtually cuts Illinois in half. The 2

nd

Principal

Meridian is partially located in Indiana. Both are tied to the Centralia

Baseline. The 4

th

Principal Meridian is located in the northwest portion of the

state, and is tied to the Beardstown Baseline.

4. A committee headed by Thomas Jefferson developed a plan for dividing public

land into rectangles. This plan was the basis for the Land Ordinance of

1785.

5. A township is a nearly square area of land. Each township is 6 miles square

and contains 36 square miles. The first township north of a baseline would be

referenced as township 1 N .

6. T44N – R2E, of the 3

rd

Principal Meridian, is located in the N part of the state

of Illinois.

7. Identify the section number marked with an “X” in the township map below.

Cleary Township

“X” marks Section Number __15___

X

PTAX-1-M (R-04/23) Page 169

Unit 4, Exercise 4-1 Answers

1. SE ¼ of SE ¼

40 Acres

2. S ½ of NW ¼

80 Acres

3. N ½ of NE ¼ of SE ¼

20 Acres

4. E ½ of NW ¼ and NW ¼ of NW ¼

120 Acres

5. SW ¼ of SE ¼ of SW ¼

10 Acres

6. NE ¼ of NW ¼ of SW ¼

10 Acres

PTAX-1-M (R-04/23) Page 170

Unit 4, Exercise 4-2 Legal Descriptions with Exceptions Answers

Draw the parcel and calculate the acreage.

The parcel is described as:

The SE ¼ of the SE ¼ of the NE ¼ and the NE ¼ of the NE ¼ of the SE ¼ of Section

19, Township 11 South, Range 2W.

(¼ ¼ ¼ = 10 acres + ¼ ¼ ¼ = 10 acres = 20 acres).

Except the SW ¼ of the NE ¼ of the NE ¼ of the SE ¼ as described above,

(¼ ¼ ¼ ¼ = 2.5 acres. 20 – 2.5 = 17.5 acres)

The entire remaining parcel containing 17.5 acres, more or less

Section 19

PTAX-1-M (R-04/23) Page 171

Unit 4, Exercise 4-3 Answers

Please calculate the acreage for the following:

1. The Southeast Quarter of the Southeast Quarter of the Northwest Quarter 10 ;

and the Southwest Quarter of the Southwest Quarter of the Northeast Quarter 10 ;

and the Northwest Quarter of the Northwest Quarter of the Southeast Quarter 10 ;

and the Northeast Quarter of the Northeast Quarter of the Southwest Quarter 10 .

40 acres

2. The East One-half of the Northeast Quarter of the Northeast Quarter of the

Southeast Quarter; and the Southeast Quarter of the Northeast Quarter of the

Southeast Quarter; and the North One-half of the Northeast Quarter of the

Southeast Quarter of the Southeast Quarter.

20 acres

3. The South One-half of the Southwest Quarter of the Southwest Quarter; and the

South One-half of the Southeast Quarter of the Southwest Quarter; and the South

One-half of the Southwest Quarter of the Southeast Quarter; and the Northeast

Quarter of the Southwest Quarter of the Southeast Quarter; and the Northeast

Quarter of the Northwest Quarter of the Southwest Quarter of the Southeast

Quarter; and the Northwest Quarter of the Northwest Quarter of the Southwest

Quarter of the Southeast Quarter.

75 acres

4. The Northeast Quarter of the Northeast Quarter; and the North One-half of the

Northwest Quarter of the Southeast Quarter of the Northeast Quarter; and the

Northeast Quarter of the Northeast Quarter of the Southwest Quarter of the

Northeast Quarter.

47.5 acres

5. The Southwest Quarter of the Southwest Quarter of the Northwest Quarter; and the

Northwest Quarter of the Southwest Quarter of the Northwest Quarter; and the

Southwest Quarter of the Northwest Quarter of the Northwest Quarter.

30 acres

6. The Northwest Quarter of the Northwest Quarter of the Southeast Quarter of the

Northwest Quarter; and the Northeast Quarter of the Northeast Quarter of the

Southwest Quarter of the Northwest Quarter; and the Southeast Quarter of the

Southeast Quarter of the Northwest Quarter of the Northwest Quarter; and the

Southwest Quarter of the Southwest Quarter of the Northeast Quarter of the

Northwest Quarter.

10 acres

PTAX-1-M (R-04/23) Page 172

Unit 4, Exercise 4-4 Answers

1. The E 80 acres of the N 320 acres 1.

2. The N 40 acres of the E 80 acres of the NW ¼

3. The N 40 acres of the SW ¼

4. The S 80 acres of the SW ¼

5. The E 20 acres of the NW ¼ of the NW ¼

6. The S 5 acres of the SW ¼ of the SW ¼ of the SE ¼

7. The NE 10 acres of the NW ¼ of the SE ¼

2. 3. 4.

5. 6. 7.

PTAX-1-M (R-04/23) Page 173

Unit 4, Exercise 4-5 Answers

Draw the following and calculate the correct acreage

1. Beginning at the Southwest corner of Section 12, thence North 2,640 feet; thence

East 1,320 feet; thence South 2,640 feet; thence West 1,320 feet to the point of

beginning.

Section 12

Acreage is calculated by multiplying

2,640 x 1,320 = 3,484,800/43,560 =

80 Acres

2. Beginning at the Northeast corner of Section 32, thence West 1,320 feet; thence

South 3,960 feet; thence East 990 feet; thence North 660 feet; thence East 330

feet; thence North 3,300 feet to the point of beginning.

Section 32

Acreage is calculated by multiplying

1,320 x 3,960 = 5,227,200 and

then subtracting 660 x 330 =217,800

5,227,200 – 217,800 = 5,009,400

5,029,200/43,560 = 115 Acres

PTAX-1-M (R-04/23) Page 174

Unit 4, Exercise 4-6

1. The N 10 chains off of the NW ¼

2. The W 330 feet off of the SW ¼ of the SE ¼

3. 82.5 ft. off of the S side of the NW ¼

4. The East 330 ft. off of the E ½

of the NW ¼ of the NE ¼

PTAX-1-M (R-04/23) Page 175

Unit 4, Exercise 4-7 Answers

In this exercise, you will measure the shapes in linear feet and then convert them into

acreage. In addition, you will write the legal description describing the parcel.

Figure 1.

Linear measurements 1,320 feet X 1,320 feet.

Acreage calculation 1,320 x 1,320 = 1,742,400 SF/ 43,560 = 40 acres

Legal Description “Section 14, Township 9 North, Range 1 E of the 3

rd

Principal

Meridian, The South 1,320 feet of the NW ¼ except the West 1,320 feet of the

NW ¼. There are several ways to describe this parcel.

PTAX-1-M (R-04/23) Page 176

Figure 2.

Linear measurements 990 feet X 1,980 feet.

Acreage calculation 990 x 1,980 = 1,960,200 SF/ 43,560 SF = 45 acres

Legal Description “Section 14, Township 9 North, Range 1 E of the 3

rd

Principal

Meridian, The East 990 feet of the NE ¼ excepting the South 660 feet of the NE ¼.

PTAX-1-M (R-04/23) Page 177

Unit 4 Review Answers

1. Answers for questions A through F are on the section grid on the following page.

A. The NW ¼

B. The SE ¼ of the SE ¼

C. The S 165 feet off of the SW ¼

D. 82.5 ft. off of the E side of the NE ¼

E. The East 40 acres of the W 80 acres of the NE ¼

F. The North 10 chains off of the SE ¼

2. Calculate the acreage for the following.

a. The Northeast Quarter of the Northwest Quarter = 40 acres.

b. The SE 1/4 of the SE 1/4 of the SE 1/4= 10 acres.

c. The East 1/2 of the Northwest Quarter of the Northeast Quarter= 20 acres.

3. To locate a parcel using a metes and bounds description, first read

the land description portion of the legal description backwards ,

and then read the metes and bounds portion of the description in the order

written.

4. Read all legal descriptions not written in metes and bounds backwards.

PTAX-1-M (R-04/23) Page 178

E.

E 40

acres

of the

W 80

acres

of the

NE ¼

C.

S 165 feet of the SW ¼ 10 acres

F. N 10 chains of the SE ¼

40 acres

A. NW ¼ 160 acres

B. SE ¼ SE ¼

40 acres

D. 82.5 feet off of the E side of the NE ¼ 5 acres

PTAX-1-M (R-04/23) Page 179

5. Write the legal description and calculate acreage below each section map:

A. C.

NE ¼ NW ¼ NW ¼ W ½ SW ¼ SE ¼

10 acres 20 acres

B. D.

N ½ NE ¼ NE ¼ and SE ¼ SW ¼ and the

SE ¼ NE ¼ NE ¼ W ½ SW ¼ SE ¼

30 _ acres 60__ acres

6. Compute the acreage for the following parcel of land.

A part of the Southwest Quarter of Section 30, Township 11 South Range 1 East, of

the Third Principal Meridian, described as follows: Commencing at the N.W. corner

of the Southwest Quarter, thence running East 18 chains, thence running South 8

chains, thence East

5 chains, thence South 4 chains, thence West 23 chains,

thence North 12 chains to the

point of beginning.

PTAX-1-M (R-04/23) Page 180

Convert First! 1 chain = 66 feet.

18 x 66’ = 1,188’

8 x 66’ = 528’

5 x 66’ = 330’

4 x 66’ = 264’

23 x 66’ = 1,518’

12 x 66’ = 792’

1,188’ x 792’ = 940,896 + 330’ x 264’ = 87,120

1,028,016 / 43,560 = 23.6 acres

Unit 5, Exercise 5-1 Answers

Map Scale Ground Distance Length of Line on Map

1. 1:100 330 ft. __ 3.3” ______

2. 1:400 2,640 ft. _______6.6” ______

3. 1:600 5,280 ft. _______8.8” ______

4. 1:660 5,280 ft. _______8.0” ______

5. 1:660 1,320 ft. _______2.0” ______

6. 1:200 675 ft. _______3.4” ______

1,188’

792’

1,518’

330’

528’

264’

PTAX-1-M (R-04/23) Page 181

Unit 5, Exercise 5-2 Answers

1. Beginning at a point, thence N 80

°

E, 400’; thence S 30

°

E, 300’; thence S 80

°

W,

300’; thence N 46

°

W, 350’, to the point of beginning.

PTAX-1-M (R-04/23) Page 182

Unit 5, Exercise 5-2 Answers (continued)

2. Beginning at a point, thence N 82

°

E, 450’; thence S 10

°

W, 200’; thence

S 82

°

W, 250’; thence N 43

°

W, 230’ to the point of beginning.

3. Beginning at a point, thence S 77

°

E, 500’ to a point; thence S 40

°

W, 250’ to a point;

thence N 65°W, 250’ to a point; thence N 29

°

W, 220’ to the point of beginning.

●

PTAX-1-M (R-04/23) Page 183

4. Beginning at a point, thence S 78°E, 425’ to a point; thence S 15° E, 100’ to a point;

thence S 85°W 550’ to a point; thence N 25°E, 260’ to the point of beginning.

●

5. Beginning at a point, thence N 23

°

E, 175’ to a point; thence N 68

°

E, 350’ to a

point; thence N 88

°

E, 150’ to a point; thence S 32

°

E, 250’ to a point; thence S

53

°

W, 150’ to a point; thence N 67

°

W, 150’ to a point; thence S 80

°

W, 420’ to the

point of beginning.

o

N 88° E 150’

PTAX-1-M (R-04/23) Page 184

Extra Practice for Over-Achievers!

Use the Blank Page following to complete the drawing

6. Using a scale of 1" = 200', please draw the following legal description and calculate

the total acreage.

Note that in this legal description “Commencing at” leads you to the point of

beginning.

Commencing at the Northwest corner of Section 6, Township 11 South, Range 2 West

of the 3rd Principal Meridian, thence East along the Section line 460 feet to the point of

beginning. Thence continue East 90

o

, 200 feet to a point; thence S 0

o

, 45 feet to a

point; thence East 90

o

, 50 feet to a point; thence S 0

o

, 40 feet to a point; thence W 90

o

,

110 feet to a point thence S 0

o

, 815 feet; thence N 38

o

W, 105 feet to a point; thence W

90

o

, 40 feet to a point; thence S 0

o

, 30 feet to a point; thence W 90

o

, 35 feet to a point;

thence S 0

o

, 50 feet to a point; thence W 90

o

, 150 feet to a point; thence N 0

o

, 180 feet

to a point; S 40

o

W, 235 feet to a point; thence W 90

o

, 45 feet to a point; thence N 0

o

,

470 feet to a point; thence E 90

o

, 195 feet to a point; thence N 58

o

W, 225 feet to a

point; thence N 0

o

, 80 feet to a point; thence E 90

o

, 195 feet to a point; thence N 0

o

,

145 feet to a point; thence N 70

o

E, 160 feet to a point; thence N 0

o

, 45 feet to the point

of beginning

PTAX-1-M (R-04/23) Page 185

Extra Practice for Over-Achievers!

6.

Please note measurements may not be exactly on scale to 1:200 due to converting to

pdf format, copying, etc.

Your drawing should match the overall shape and “close”.

Point of Commencement

Point of Beginning

PTAX-1-M (R-04/23) Page 186

Unit 5 Review Answer 1 and Drawing

Beginning at the Northwest corner of the Southwest Quarter of Section 12, Township

8 North, Range 3 West of the Third Principal Meridian, thence East 2 Furlongs;

thence South 6 rods; thence East 2 chains,1 rod; thence South 26 degrees East 990

feet; thence West 2 furlongs, 34 rods; thence North 1000 feet to the point of

beginning, containing 37.64 acres, more or less.

1000‘– 99‘= 901‘

1320

’ + 148.5’ = 1468.5’

901

’ x 1468.5 ‘= 1,323,118.5 SF

1881’–1468.5’ = 412.5’

901’ x 412.5’

= 371,662.5 / 2

= 185,831.25 sq. ft.

130,680

1,323,118.50

185,831.25

1,639,629.75 / 43,560 = 37.64 A

PTAX-1-M (R-04/23) Page 187

Unit 5, Review Answer 2 and Drawing

The Harper Parcel

Beginning at the SW corner of the SE ¼ of the NE ¼ of Section 27, Township 12

South, Range 2 West of the 3

rd

PM, thence N 275 feet to a white pine tree, thence

East 38 feet to a stone, thence South 50 feet to a fence post at the corner of the Brown

farm, thence E 200 feet to a maple tree 2 inches in diameter, thence S 28º E 250 feet to

a Wahoo, thence W 350 feet to the point of beginning, containing 1.56__ acres, more

or less.

238 x 225 = 53,550

38 x 50 = 1900

225 x 112

=25,200 /2

=12,600

1,900

53,550

12,600

68,050 / 43,560

= 1.56 AC

WAHOO!!!

PTAX-1-M (R-04/23) Page 188

Unit 6, Exercise 6-1 Answer and Drawing

Transaction "A":

Legal Description: Section 26, Twp. 4S, Range 3W, 3

rd

PM (640 acres)

(A) 01-26 - 100 - 001 – 0021 (Heart Tract)

Transaction "B":

Legal Description: The SW ¼ of Section 26, Twp. 4S, Range 3W, 3

rd

PM (160 acres)

01 - 26 - 100 - 002 – 0021 (Heart Tract)

(B) 01 - 26 - 300 - 001 – 0021 (Johnson Tract)

Transaction "C":

Legal Description: The NE ¼ of the NE ¼ of Section 26, Twp. 4S, Range 3W, 3

rd

PM

(40 acres)

01 - 26 - 100 - 003 – 0021 (Heart Tract)

(C) 01 - 26 - 200 - 001 – 0021 (Freeman Tract)

Transaction "D":

Legal Description: The NW ¼ of the NW ¼ of Section 26, Twp. 4S, Range 3W, 3

rd

PM

(40 acres)

01 - 26 - 100 - 004 – 0021 (Heart Tract)

(D) 01 - 26 - 100 - 005 - 0021 (Carter Tract)

Transaction "E":

Legal Description: The SW ¼ of the NW ¼ of Section 26, Twp. 4S Range 3W, 3

rd

PM

(40 Acres)

01 - 26 - 100 - 006 – 0021 (Heart Tract)

(E) 01 - 26 - 100 - 007 – 0021 (Jones Tract)

PTAX-1-M (R-04/23) Page 189

Transaction "F":

Legal Description: The NE ¼ of the NW 1/4 and the SE ¼ of the NW ¼ of Section 26,

Twp. 4S, Range 3W, 3

rd

PM (80 acres)

01 - 26 - 200 - 002 – 0021 (Heart Tract)

(F) 01 - 26 - 100 - 008 – 0021 (Weber Tract)

B

D

E

F

C

PTAX-1-M (R-04/23) Page 190

Unit 6 Exercise 6-2 Answers

Real Estate Transaction "A" containing 640 acres, more or less.

PIN: 08-36-100-001-0021 (Joseph tract)

Real Estate Transaction "B" containing 80 acres, more or less

PIN : 08-36-100-002-0021 (Joseph tract)

PIN: 08-36-100-003-0021 (Harris tract)

Real Estate Transaction "C" containing 160 acres, more or less.

PIN : 08-36-100-004-0021 (Joseph tract)

PIN: 08-36-300-001-0021 (Davis tract)

Real Estate Transaction "D" containing 80 acres, more or less.

PIN : 08-36-200-001-0021 (Joseph tract)

PIN: 08-36-100-005-0021 (Charles tract)

Real Estate Transaction "E" containing 10 acres, more or less.

PIN : 08-36-200-002-0021 (Joseph tract)

PIN: 08-36-400-001-0021 (Hardy tract)

How many acres does Joseph own now? 310 acres.

PTAX-1-M (R-04/23) Page 191

Unit 6, Exercise 6-2 Answers and Drawing

B

C

E

D

Remaining

A

PTAX-1-M (R-04/23) Page 192

Unit 6, Review Answers

Draw the property described on the following sheet and record the PINS for each

property and calculate the acreage. Scale 1:660

Mikey Moose owns the property described as all of Section 16.

The PIN is 01-16-100-001-0020

Mr. Moose decides to convey the following to Duffy Duck:

(A) Moose to Duck

Legal….SE1/4 of the NE1/4 of the SE ¼ of the NW ¼

___2.5_____Acres, more or less.

Moose PIN 01-16-100-002-0020

Duck PIN 01-16-100-003-0020

(B) Moose to Leaphorn

Legal…SE ¼ of the NE ¼ of the NE ¼ of the NE ¼

___2.5____Acres, more or less

Moose PIN 01-16-100-004-0020

Leaphorn PIN 01-16-200-001-0020

(C) Legal…. S ½ of the NE ¼ and the NW ¼ of the NE ¼ of the SE ¼.

___90____Acres, more or less

Moose PIN 01-16-100-005-0020

Coyote PIN 01-16-200-002-0020

(D) Legal…. From the point of the SW corner of Section 16, traverse East 1155

feet to the POB. Thence North 330’, thence E 165 feet, thence South 330

feet, thence West 165 feet to the point of beginning.

__1.25____Acres, more or less.

Moose PIN 01-16-100-006-0020

Byrd PIN 01-16-300-001-0020

PTAX-1-M (R-04/23) Page 193

Unit 6, Review Drawing

B

D

A

C

PTAX-1-M (R-04/23) Page 194

Unit 7 Review Answers

1. Define GIS.

Geographic Information System – A system developed for spatial

analysis needs such as planning natural resources and land records

management.

2. What are three benefits of GIS for assessors?

Reduce time and expense of field assessments; Increase revenue by

discovering previously undetected improvements; Identify changes more

quickly; Provide access to gated, uninhabited and hard-to reach

structures; Share costs with other users; Improve communications with

property owners; Improve ability to “travel” between farms without risk of

spreading bacteria or disease; Efficiently maintain maps.

3. Define GIS Vector data.

Basic points, lines, and polygons that make up features of a map.