§ 34.10  COMBINING OF PARCELS FOR TAX PURPOSES.
   (A)   The assessing official of the county may consolidate contiguous parcels into a single parcel at the request of the owner of the real estate pursuant to I.C. 6-1.1-5-16.
   (B)   The owner of the real estate must make the request to consolidate pursuant to the forms and acknowledgments attached to Ordinance 2020-19, and such requests will only be considered after an acknowledgment of receipt by the County Assessor and Auditor.
   (C)   Parcel splits or combinations are made at the request of the property owner or owner's representative, and are processed by the assessing official of the county, for tax billing and assessment purposes only. It is important to note that a parcel split or combination processed by the County Assessor is solely for the owner's taxpaying convenience and does not:
      (1)   Affect ownership, recorded deed, or legal description;
      (2)   Imply the legality of the requested land reconfiguration;
      (3)   Imply the legality for parcels to be conveyed via deed;
      (4)   Authorize or imply suitability for development of the affected parcels;
      (5)   Nullify or alleviate any existing liens or encumbrances on the property;
      (6)   Alter zoning or parcel conformity requirements;
      (7)   Create any entitlements as to current or future property use.
   (D)   The assessing official of the county does not issue determinations regarding the permissibility of parcel splits or combinations in any jurisdiction and will not advise owners on such matters. Property owners are strongly encouraged to obtain approval from the appropriate zoning, planning, or community development agencies. Some jurisdictions may require prior approval before the split or combination is sought.
   (E)   If the consolidated parcels are subsequently divided, a survey done by a professional surveyor with appropriate legal descriptions and drawings shall be required to be done and recorded prior to division of the parcel. The owner of the real estate shall be solely responsible for all fees and costs associated with obtaining and recoding the survey.
(Ord. 2020-19, passed 11-12-2020)