Subdivision of Parcel
A split or subdivision is defined as a separation of an area, parcel or tract of land that is less than a whole parcel, as identified in the current year tax lists, into two or more parcels. A split may occur if an owner(s) requests a subdivision of their parcel and/or documents are received by the county recorder that will subdivide a parcel. Many counties and municipalities have resolutions and/or ordinances that govern the modification of existing legal boundaries and modifications to them.
Statutorily, the property taxes, current and delinquent must be paid in order to modify an existing legal description of a property. An exemption to this rule applies if a portion of a parcel is conveyed to a political subdivision as identified in the section identified as Payment of Taxes. Unless a subdivision is due to an annexation order, the current Unique Taxing Area (UTA) that is applicable to the existing parcel is extended to the new parcel(s). Counties can adopt policies or resolutions that will assist the County in tracking of property descriptions or that will assist them in identifying boundaries, improvements and ultimately market value. Many of the policies or resolutions encompass both parcel combinations and parcel splits or subdivisions. Some of the County requirements may include:
- Survey or each end result tract of land
- Documents filed with Crow Wing County that will create the parcel(s) of record.
- Certifications by the Municipality, Township or County that has the authority to restrict or approve the transfer of or creation of portions of parcels pursuant to MS 272.162 and MS 462.358. These statutes empower the authority, by resolution, to disallow any modification or creation of a parcel without their stamped or certified approval, once the resolution is recorded with Crow Wing County. The statutes allow the governing body the ability to mandate that current and future parcels of record stay compliant with their existing planning & zoning ordinances.
- Payment of the County Administration fee
- Platting by mandating the filing of an Auditor's Subdivision only if the parcels are of irregular shape and cannot be described except by metes and bounds
When a subdivision occurs due to an annexation order changing a portion of a parcel from one political subdivision to another, property taxes do not need to be paid and processes identified above are not required.