§ 283.61. Description of parcels.

1.

The board of assessors of each town shall assist the engineer employed by the town board to prepare such assessment map as to the manner of designating the various parcels set forth on said map and shall assist such engineer, within their respective towns, to enter upon each map the boundary line of each farm or lot separately assessed by them, giving each lot or parcel separately assessed by them a distinct and separate assessment number, showing thereon, as nearly as they can learn or ascertain, the area of each farm or lot, with the name, wherever practicable, as nearly as they can learn or ascertain it, of the owner or reputed owner thereof, and also, as nearly as can be ascertained, the distance in feet of the frontage of each separately assessed lot, parcel or farm of land on the highway.

2.

In case any municipality or tax district situated in whole or in part within the town has adopted an assessment map, such map may, with the approval of the state board, be adopted so far as it describes the taxable parcels in such municipality or tax district as the official map of such town to that extent. The map or maps prepared for each town shall be certified by the town board thereof as correct, which map shall be corrected and rectified by such Town Board from time to time, and the several town boards are hereby authorized to incur the necessary expense therefor as a town charge.

(§ 527 of the Laws of 1948, Ch. 852; amended by the Laws of 1962, Ch. 386)