§ 68-6. Identification of real property.
(a)
For the purpose of identifying real property for taxation purposes, it shall be permissible to employ a numerical system which will assign permanently to each parcel of land an individual tract number, which shall be used in lieu of the description of property on bills and receipts for taxes.
(b)
Tract numbers shall be permanently assigned and shall correspond to the tract numbers of the numerical system of the county in which the parcel is situated. When such tract numbers have been once assigned, they shall be subject to change only when parcels of land are subsequently combined, apportioned or subdivided, or when such change is necessary for adaption to a county numerical system.
(c)
Records in the department of finance shall include adequate legal descriptions for each parcel of real property which can be readily related to the tract numbers employed on tax bills and receipts as provided for in this section.
(Ord. No. 150531 , § 2, 7-9-15)