(a) Purpose. The purpose of the
or split application process is:
(1) To ensure property owners understand a or split is for tax billing purposes only and does not constitute an actual change in legal property boundaries;
(2) To set forward appropriate standards; and
(3) To provide a review process prior to city staff sign-off on the county's required form for tax parcel combinations and splits.
(b) Review and approval. Tax parcel combinations or splits must be reviewed and approved by the Planning Manager, City Engineer and City Assessor prior to finalization.
(c) Content.
or split requests must include the following items:
(1) An application form signed by the property owner(s) or authorized representative;
(2) The required application fee as set forth in City Code Appendix A;
(3) Written documentation from the property owner:
(A) Explaining the proposed or split;
(B) Acknowledging that the or split is for tax purposes only and that the legal property boundaries will remain as is unless modified through other means; and
(C) In the case of tax parcel combinations, acknowledging that the city will not approve a future
unless the split tax parcels each meet all applicable requirements of the city code for individual parcels (including but not limited to lot size, lot width, building setbacks, impervious surface coverage, street adjacency and the like);
(4) Plans showing the parcels to be included in the or split; and
(5) A completed copy of the county form required for tax parcel combinations or splits.
(d) Standards.
(1) A
must not be approved unless the resulting tax parcels are each platted lots and each meet all applicable requirements of the city code for individual parcels (including but not limited to lot size, lot width, building setbacks, impervious surface coverage, street adjacency and the like).
(2) All parcels within a or split must be contiguous.
(3) All parcels must have identical ownership.
(4) All parcels must be within the same unique taxing jurisdiction (city, school district, watershed district and the like).
(5) All parties with property interest, including mortgage companies, must consent to the combination or split.