CORRECTIONS OF TAX DESCRIPTIONS
Suggestions on Techniquos
WISCONSIN W.P.A?
January 1, 1939
Technical-Series Number 3
WORKS PROGRESS ADMINISTRATION
Division of Women's and Professional
Projects
CORRECTIONS OF TAX DESCRIPTIONS
Suggestions on Techniques
WISCONSIN W.P.A2
January 1, 1939
Tochnical--Series Number 3
WORKS PROGRESS ADMINISTRATION
Division of Women's and Professional
Projects
CORRECTION OF TAX DESCRIPTIONS
County Troasuror
Suggosti ins on Toohniques
PREFACE;
This circular is a brief outline of the procedures needed
for the operation of a project to provide correct Tax Descriptions
It sets forth the successive phases through which such projects will
pass in their operation. The purpose is to give immediate assistance
to sponsors in the formulation of such projects
OBJECTIVES AND USES:
■ ■■ ■ 1 I
Projects for the correction of Tax Descriptions are of con¬
siderable value t-> counties, towns, cities and villages. They aid
assessors, treasurers, registers :<f deeds, etc., in their usual work.
Two procedures appear in this circular, one for use in
counties having a tract index, the other, varying but slightly, for
counties which do not have a tract index.
PROCEDURES: Preliminary Map_Phase in all Counties
The first step in the correction of tax descriptions is the
selection of an adequate base map. The primary source of such base map
shall be the original government survey plat maps, copies of which may
usually be obtained from the Register of Deeds. If the Register of
Deeds does not have copies, a set may be obtained from the General
Land Office, State Capitol, Madison, Wisconsin.
These plat maps are usually referred to as G.L.O. (General
Land Office) plats. Insome sections of the State, more recent
maps with better topographical information may bo obtained from the
United States Geological Survey, Department of the Interior, Washington,
D.C,, for 10^ each quandrangle. Surveyors* field notes, aerial photo¬
graphs, highway and railroad maps may all be used for the preparation
of the base maps. Recorded plats may be used for "Setting-in" the
platted areas.
After tho sectional base maps, containing the rivers, lakes,
quarter and eight sectional linos, governmental lots, government
acreage and all known, acceptable distances have been set up, the
project shifts its attention to the collection of the data concerning
property lines which eventually will be "laid in" on the base maps.
For Counties having A tract Index
The first step is copying, from the most recent tax roll,
the descriptions of land and the owners thereof, and all other inform¬
ation called for in lines 1 through 5 of Tax Corroction Form A,
The Tract index should next be searched, and the volume and
page of the last recording should be entered in line 6 of the Form,
If the tract index is so arranged that a large number of parcels is
covered under each tract division, it may be necessary to make d
preliminary notation concerning several volume and page references in
v
line 6 in order to include the document having reference bo tho par¬
ticular parcel of land for which search is being made. Upon location
of the correct deed, or other instrument, the correct volume and page
is noted, all other preliminary references are lightly crossed out,
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and the full legal description, and grantee and grantor, arc entered
in lines 7 through 11 provided in Form A,
If the grantee, as taken from tha recorded document, and
the owner, as taken from the tax roll, differ, a soarch should bo made
at onco of the latest grantee and grantor indexes to determine whether
the owner, as of the tax roll, is a more recent (but unrecorded) owner
than the latest recorded grantee, or if the owner according to the re¬
corded deed or other instrument is more recent than the one shown on
the tax roll.
If the owner shown on the tax roll is more recent end if his
deed to the property is unrecorded, the sponsor should attempt to have
the unrecorded instrument filed for record. If, according to the deed
record, the name shown on the tax roll is that of a former owner of
the property, the sponsor should amend the tax roll to show the name
of the present owner.
When the ownership is settled, the mapping phase begins. Each
legal description as of the deeds ic "laid in" upon the base map,
previously prepared. When each description has been "laid in", the
area of the base map should be completely covered without any overlaps
of hiatuses. In caser where overlaps or gaps do appear, atrace should
be instituted, chaining each parcel of land thus involved back to the
point at which such error was evidently made. Upon locating the error,
an attempt should be made by the sponsor to eliminate the error. This
may usually be done by securing quitclaim deeds or by having some owner
resort to the circuit court for a corroction of instrument, If the
parties involved In the mistako are still living, new deeds can be
drawn. Every attempt should be made to get corrected instruments.
Upon the correction of instruments or upon the corrections involved by
quitclaims, the new correct lines should be inserted on the maps. It may
become necessary to have a survey made to exactly locate certain lines,
but the survey is the responsibility of the sponsor.
When the maps have finally balanced as to acreage, the new,
corrected descriptions and supporting information are written on lines
12 through 16 of Tax Correction Form A. These descriptions are usually
direct copies of the deed descriptions, with only such abbreviations
as are needed for convenience.
It must be remembered that only in general need the acreage
shown in the deeds equal the government acreo-ge. The Attorney General
has ruled that if subsequent surveys show greater acreage than that in
the government survey, the acreage as determined by the subsequent sur¬
vey may be taken for tax purposes*
Accretions of land around lakes and streams may bo recalculated
and the exact current acreage rather than the government acreage may
be used.
Land originally calculated as land area but which is now
under water, or land which was and still is under water but was incorrectly
assumed to be land, may bo deducted from the government survey acreage.
For Counties not having a Tract Index,
_Counties not having a tract index, shall first prepare a prop¬
erty index from 1900 through 1938, This shall be accomplished by writing
grantor cards from the grantor index, (See Tax Correction Form D.)
When the index cards have been prepared they shall be checked
first against the record from which they have been copied and then against
the recorded documents. Errors, omissions or "See Record" references in
the grantor indexes should be filled in or corrected from the original
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documents. If tho lands involved cover more than one section, a separate
card shall be written for each soction concornod and cross-referencod by
a parenthesized note injthe description space.
For some parcels of land reference to records covering the
period 1900-1938 will not be sufficient. When such is the case, the
land concerned should be traced through the older grantee and grantor
indexes and a card should be prepared for each document so traced prior
to 1900,
Upon completion of the cards, they should be sorted by sec¬
tion, township and range. The cards should then be used as the tract
indeic is used in the procedure first outlined above,
The completion of the work sheet, Tax Correction Form A,
should then continue as outlined previously. All other phases out¬
lining mapping, correction of instruments, etc., follow in the same
manner,
Two final methods of setting up the new descriptions are
currently being used in Wisconsin, These might be called the "40 acre"
procedure and the "deed" procedure. In the "deod" procedure, all lands
.owned by one person within a section and under one deod are described
together in the final roll, The"40 acre" procedure, each quarter-
quarter and/or government lot is treated separately. Thus there may be
5 separate descriptions in 5 quarter-quarters or government lots evolv¬
ing from one deed.
Both methods are acceptable although the "deed" method lends
itself more readily to use in connection with mechanical, tax-listing
devices.
Tax Correction Forms B1 and B2 aro acceptable forms on which
to list descriptions for urban and rural property respectively, and Tax
Correction Form C is an acceptable form for the map.
If possible, the Tax Correction Forms A, B1 and B2, and the cor¬
responding pencil maps Form C, should be sent to the local assessors for
a field check by them. Their immediate contact with the problems con¬
cerned may eliminate many difficulties ordinarily encountered. These
local assessors can also usually supply the most recent address of the
property owners, information particularly valuable where it is planned
to utilize a mechanical, tax-^listing device, in the preparation of the
tax roll.
For counties which are not planning immediately to utilize mechanical,
tax roll listing devices, the correct descriptions should be set up on the
assessment roll card, Form E. These cards can then be filed by section,
town, and range and civil subdivision and left as a permanent file within
the county. As transfers of real property are made, the Register of
Deeds can make a card for each transfer. These cards are then entered
in the file in their proper location and the previous card covering the
same property should be withdrawn. This provides a medium through which
the County may have correct property descriptions on file at all times.
Upon the termination of the project each town, village, or city
is furnished with a map showing each parcel of property and a list of
correct descriptions and owners of record corresponding to the map. The
final maps are usually bound in book form arranged so that a sectional
map on one page faces a sheet of descriptions corresponding to the
parcels shown on that map.
TAX CORRECTION FORM A
TAKEN FROM THE TAX ROLL
Govt. Lot
1. Quarter-Quarter Section Township Range
2. Subdivision Block Lot
3. Description
4 Acres 4A. Volume Page.
Worker 5. Owner 5A. School District
TAKEN FROM THE TRACT INDEX
Worker 6. Other Volume and Page References
TAKEN FROM RECORDED INSTRUMENTS
Govt. Lot
7. Quarter-Quarter Section Township Range.
8. Subdivision Block Lot
9. Description
10. Acres Volume Page.
Worker 11. Grantee Grantor
MADE UP FROM RECORDED INSTRUMENTS AND MAPS
Govt. Lot
12. Quarter-Quarter Section Township Range.
13. Subdivision Block Lot
14. Corrected Tax Roll Description
Worker 15. Owner 15A. Address.
Assessor's
16. and Check Foreman's Check.
Clerk's
City of.
TAX CORRECTION FORM B1
Subdivision or Plat.
Parcel No.
Name of Owner
Description
Lot
Block
Ward
Acre
Vol.
Page
TAX CORRECTION FORM B2
Town of
Description
Sect.
Town¬
ship
Range
No.
of
Acres
Vol.
Page
Parcel No.
Name of Owner
TAX CORRECTION FORM C
Section Township Range Town of
TAX CORRECTION FORM D
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DESCRIPTION OF PROPERTY
KIND OF INSTRUMENT
NUMBER
CHECK
RECEPTION
YEAR
MONTH
DAY
AM
PM
GOVT LOT TRACT
QR-QR. TRACT
SEC
TOWN
RANGE
LOT
BLOCK
SUBD.
TO WHOM DELIVERED
RECORDED
FEES
VOLUME PAGE
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SURNAME
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ASSESSMENT ROLL CARD
Form E
I. Civil Subdivision
A County
II. Govt. Lot
1. Quanter-Quarter Section
2. Subdivision
3. Description
Parcel Number.
Village, Sch.
Town or City Dist..
Township Range...
... Block Lot
4. Acres 5. Volume Page
Grantee
6. Owner 6A. Address
7. Grantor 8. Remarks
I