Parceling - Daily Report

The "Daily Report" is one of, if not the most important function of the Drafting Department! Approximately 5 to 14 days after recording, the Assessors Office receives copies of the documents that affect real property (about 150 daily). These documents are sorted and reviewed to determine the action intended. Most are simple transfers of real property, and some are intended to divide properties.

Incorrect or Missing Legal Descriptions

In processing the reports each day documents are found that contain incorrect or missing legal descriptions. If the legal description included is incorrect or missing the property cannot be transferred in the Assessor records. An attempt is made to contact the Grantee or organization that prepared the document to resolve the deficiency, however most times the notification is never responded to. To correct a document that has incorrect or missing legal description one should re-record the original document with the correct information. Contact the person or organization that prepared the document and have them make the necessary changes and re-record the document(s).

Property Divisions and Combinations

The daily reports also contain documents that divide property. Property divisions in un-incorporated Pinal County require an application and approval from Pinal County Planning and Development Services prior to deeds being recorded. If you are within an incorporated city or town check with the local Planning and Zoning prior to recording deeds to insure the property division will meet their requirements. In either case a deeding action is required to divide property in the Assessor records.

By the Arizona Revised Statues, any time property boundaries are changed the Assessor is required to assign new parcel numbers in a future valuation year. This is done so the Tax Payer can be notified of the value and given an opportunity to appeal that value. Refer to the "Valuation Year Chart" to determine the valuation year of new or modified parcels. The original owner will receive the tax bill for the mother parcel up to the newly determined valuation year. It is the owner(s) responsibility to see that taxes are paid on their portion of the mother parcel up to the valuation year of the new parcels. This can be done by contacting the original owner to pay your portion of the tax bill, or by making a payment towards the mother parcel at the Treasurers Office.

All property combinations are done through the Assessors Office. The Arizona Revised Statues allow taxpayers to combine 2 or more contiguous properties and have them assessed as one. As of February 1,2000 all property combinations require an application process. There are certain criteria that must be met in order to combine properties in Pinal County. You can download a copy of the application from this site that outlines these criteria. Property combinations do modify property boundaries, therefore the same valuation year requirements described above apply.

New Subdivision

New subdivisions are added to the tax rolls using much of the same valuation year criteria as a standard land division. Subdivisions within un-incorporated Pinal County are added to the tax roll by applying the Public Report issue date to the Valuation Year Chart. The town or city council approval date is applied to the Valuation Year Chart for subdivisions within incorporated jurisdictions.

Maps Available From the Pinal County Assessor

The Drafting Division is currently updating approximately 2500 old Mylar maps to a digital AutoCad format. This process was approximately 70% complete as of December 31, 2001. Assessor maps are available to everyone by mail or in our office. See the parcel maps page for more information.

Tax Area Codes

Tax Area Codes are created and maintained by the Drafting Division. Every Parcel in Pinal County has an Area Code. These Area Codes contain the individual Taxing Authorities that may levy a tax on a property. Examples of Taxing Authorities are; School Districts, Pinal County, Cities, Electrical Districts, Irrigation Districts, ECT. There are about 350 different Tax Area Codes covering Pinal County.