If you own a piece of land and there are no overdue assessments on it, and you want to split this land into smaller parts that are each valued and recorded separately, you can apply to your district's tax collector to do this. You'll need to provide detailed descriptions of how you want the land divided for this to happen.

You can submit the application anytime after the current assessment is due, but you must do it at least five days before the board's regular December meeting in the year the assessment was made.

This law requires that any application to separate a parcel of land must be signed by all individuals who are listed on the current assessment book as being assessed for that parcel. These signatures serve as proof that the assessed individuals approve of the separation.

If you want to divide your land into different sections, you'll need to pay a $2 fee for each new section you create.

This law states that if a piece of land is divided into parts and each part has its own value listed in the current assessment book, the tax collector will use those values to figure out how much tax is owed for each part.

If someone wants to divide land into parts that don't have individual property values listed, the tax collector will give these land descriptions to the assessor.

This law specifies that the assessor's job is to assign a value to each distinct piece of property. Once these values are determined, the collector uses them to calculate the current assessment or tax amount owed for each individual property section.

This section allows a board to either approve, change, or cancel certain actions, or deny permission for separating and evaluating property values and taxes.

This law states that when a piece of property is divided into smaller parts, the total value of all those parts combined must equal the value of the original property before it was divided.

Once the board makes a decision, the collector has to follow it, and there's no option to appeal or change the decision.

This law section explains that once a board either confirms or modifies the splitting (segregation) and separate valuations of an assessment, it must inform the collector. The collector is then responsible for updating the assessment book to reflect these changes and separately numbering the divided portions.

This law section allows for the assessment, likely a financial charge or levy, to be paid independently for each separate part of a divided property or subject area.