Glossary

A

Acre

A land measure equal to 43,560 square feet.

Source: Maricopa County Assessor's Office Glossary

Aerial photography

A photograph of the earth's surface taken from a platform flying above the surface but not in orbit, usually an aircraft. Aerial photography is often used as a cartographic data source for basemapping, locating geographic features, and interpreting environmental conditions.

Annotation

In cartography, text or graphics on a map that provide information for the map reader. Annotation may identify or describe a specific map entity, provide general information about an area on the map, or supply information about the map itself.

APN

A numeric system for referring to each parcel of property within the county. (Composed of map books, pages, blocks and parcels.) Also referred to as Assessor’s Parcel Number.

Source: Maricopa County Assessor's Office Glossary

Assessor Parcel Map

Assessor parcel maps reflect the legal boundaries and dimensions of each parcel, and serve as the basis for land value assessments.

Source: Maricopa County Assessor's Office Glossary

B

Basemap

A map depicting background reference information such as landforms, roads, landmarks, and political boundaries, onto which other thematic information is placed. A basemap is used for locational reference and often includes a geodetic control network as part of its structure.

Bookmark

A shortcut that saves the current map view for future use.

Buffer

A zone around a map feature measured in units of distance or time. A buffer is useful for proximity analysis. (See Parcel Viewer Help - Buffer)

C

CSV (Comma-separated values)

A tabular data file that has been separated by commas and saved as a plain-text file. It can be read by many popular office productivity software programs.

D

Deed

A written, legal instrument that conveys an estate or interest in real property when it is executed and delivered. (See also Quitclaim Deed, Warranty Deed).

Source: Maricopa County Assessor's Office Glossary

Degrees

Values of latitude and longitude expressed in decimal format rather than in degrees, minutes, and seconds.

DMS (degrees/minutes/seconds)

The unit of measure for describing latitude and longitude. A degree is 1/360th of a circle. A degree is further divided into 60 minutes, and a minute is divided into 60 seconds.

E

Extent

The minimum bounding rectangle (xmin, ymin and xmax, ymax) defined by coordinate pairs of a data source. All coordinates for the data source fall within this boundary.

F

Full Cash Value

Arizona Revised Statutes defines Full Cash Value (FCV) as being synonymous with market value. For assessment purposes, Full Cash Value approximates assessment except for possible conditions unique to mass appraisal. This value is for the tax year shown at the top of the page.

Source: Maricopa County Assessor's Office Glossary

G

GIS

One type of computerized mapping system capable of integrating spatial data (land information) and attribute data among different layers on a base map. Also referred to as Geographical Information Systems.

Source: Maricopa County Assessor's Office Glossary

L

Lat/Long

A reference system used to locate positions on the earth's surface. Distances east–west are measured with lines of longitude (also called meridians), which run north–south and converge at the north and south poles. Distance measurements begin at the prime meridian and are measured positively 180 degrees to the east and negatively 180 degrees to the west. Distances north–south are measured with lines of latitude (also called parallels), which run east–west. Distance measurements begin at the equator and are measured positively 90 degrees to the north and negatively 90 degrees to the south. (See also latitude, longitude)

Source: ESRI's GIS Dictionary

Lot

1. A distinct piece of land; a piece of land that forms a part of a district, community, city block, etc.;
2. A smaller portion into which a city block or subdivision is divided; described by reference to a recorded plat or by definite boundaries; a piece of land in one ownership, whether platted or unplatted.

Source: Maricopa County Assessor's Office Glossary

LPV (limited property value)

The LPV was created by the Arizona state Legislature in 1980 to restrict increases to property taxes. The LPV cannot exceed the Full Cash Value (FCV). Limitations to the increasing of the LPV occurred in 2012 when the voters approved Proposition 117. Beginning in tax year 2015, the LPV is used to compute both primary & secondary taxes for the maintenance and operation of school districts, cities, community colleges districts, & counties. (See A.R.S. § 42-13301)

Source: Maricopa County Assessor's Office Glossary

M

Mailing Address

The address all correspondence is currently being sent to.

Map ID

Identifier for Assessor Parcel Maps that corresponds to the Township, Range, Section, quarter section, and quarter quarter section. For more information see the View Assessor PDF Maps help topic.

MCR (Maricopa county recorder number)

Often associated with recorded plat maps.

Metes and Bounds

A land description system in which boundaries are described as distance between two semi-permanent points or as lines following compass bearings.

Source: Maricopa County Assessor's Office Glossary

P

Parcels

A piece or unit of land, defined by a series of measured straight or curved lines that connect to form a polygon. (See also Parcel)

PDF

Acronym for Portable Document Format. A proprietary file format from Adobe that creates lightweight text-based, formatted files for distribution to a variety of operating systems.

Personal Property

For property tax purposes in Arizona, business personal property is defined as all types of property except real estate. Taxable personal property includes property used for commercial, industrial, and agricultural purposes. Personal property is considered to be movable and not permanently attached to real estate. Although there are exceptions, personal property usually can be removed without causing damage to either the real estate from which it is removed or to the item of property itself. Property taxes in Arizona are imposed on both real property and business personal property.

Source: Maricopa County Assessor's Office FAQs

Plat Map

1. A plan, map, or chart of a city, town, section, or subdivision indicating the location and boundaries of individual properties;
2. A map or sketch of an individual property that shows property lines and may include features such as soils, building locations, vegetation, and topography.

Source: Maricopa County Assessor's Office Glossary

Plot Plan

A plan showing the layout of improvements on a property site or plot; usually includes location, dimensions, parking areas, landscaping, and other features.

Source: Maricopa County Assessor's Office Glossary

Property Address

The physical address of the parcel of property.

Source: Maricopa County Assessor's Office Glossary

Q

Quarter Section

A subdivision of a Section containing 160 acres more or less, described by referencing the center point in the Section, i.e. the NE ¼ is north and east of the center point.

Source: Maricopa County Assessor's Office Glossary

R

Redaction

Censoring or obscuring of ownership information as provided for by A.R.S. § 11-483, 11-484, 16-153, and/or 28-454

S

Section

In the government survey system of land description, one of the 36 sections, each one mile square, into which each township is divided.

Source: Maricopa County Assessor's Office Glossary

Selectable Layer(s)

Layers from which features can be selected in the map with the interactive selection tools. (See Parcel Viewer Help - Selecting Features)

Situs Address

The physical location of property. See also Site Address. (See also Site Address)

Source: Maricopa County Assessor's Office Glossary

Sq Ft (square footage)

Unit of measurement for areas.

STR

Section Township and Range

Subdivision

A tract of land divided by means of a map, into lots or lots and blocks, for the purpose of sale or lease, generally for residential or commercial purposes.

Source: Maricopa County Assessor's Office Glossary

T

TAC

Assessor assigned code that represents the sub-political jurisdiction that receives the tax dollars. The first two digits represent the school district, the next two digits represent the city or town and the last two digits represent special districts.