Subcategories of Segregation Types

Add to the Roll
Add to the Roll (sometimes called "Parcels without Parents") are generally of an administrative nature, and the parcel is created on the tax roll as the result of discovery in the course of maintenance. Improved control data and the application of coordinate geometry procedures within the assessor office, coupled with document screening procedures helps to identify situations which may have existed for years.

Binding Site Plan
Binding site plan is an alternative form of platting generally used to solidify the outer boundaries of a larger development project like a shopping center or mobile home park, while the inner configurations may fluctuate or change. It does not require the prepayment of future taxes as is seen in the second half of the calendar year for normal plat processes. Taxes must be paid for the parent tax parcels for the entire current tax year before filing can occur.

Boundary Line Adjustment
Boundary Line Adjustment is an accommodation to the sometimes necessary reconfiguration of coincident lots due to circumstances such as, (but not limited to), physical occupations that overlap recorded lot limits; or for general land swaps or sales. These adjustments must be created by transfer documentation transferring ownership of the affected area, and in those cases the area being added will always be merged (see Merge later in text) with the grantee tax account. Taxes for all tax parcels involved must be paid for the entire tax year in which the alteration(s) occur prior to the finalization of an Assessor Change Order.

Condominium
Condominium is an alternative form of designating separate ownership of real property (outside of the Segregation and Platting Act), wherein portions are defined for individual ownership with the remainder area designated for common ownership. This requires the public filing of a declaration committing the required common elements in some proportion to the ownership of the units, establishing the existence of a homeowner’s governance system, and the appropriate platting (mapping) of the condominium (RCW Title 64.34). The taxes for the property involved must be paid for the entire tax year in which the condominium is created, and/or altered or amended.

Description Change
Description change is generally performed as an administrative tool to correct or clarify an existing "Assessor Description". A segregation will be performed as an automatic response to the discovery of a new document or as general maintenance - if the change is significant enough to alter the assessed valuation. If it is deemed to be insignificant to proper valuation, the necessary change to the description will be performed as maintenance without generating a segregation. In either instance the tax status (paid or delinquent) is immaterial to the performance of the change.

Kill
Kill (sometimes called "Parents without Children" -or- "Remove from Roll") is generally performed as an administrative tool to correct or clarify the tax roll by deleting an existing assessor tax account. The action may be performed as an automatic response to discovery or as general maintenance, and will always create a segregation to preserve records integrity. It will never be done on an account in any year with taxes owing.

Large Lot Subdivision
Spokane County Code Chapter 12.600.102 provides a process to divide and plat land into large tracts between five and twenty acres in size in either a "short large lot subdivision" (when four or fewer lots are created), and a "large lot subdivision" (when more than four lots are created). These are delivered to the assessor in the same manner as any other plat, and are treated in the same manner. As in all other cases the taxes for the real property involved must be paid for the entire tax year in which it is created, however unlike Long Plats it is not subject to prepayment of advance tax regulations.

Long Plat
Long Plat is the formal process of land division for creation of more than five lots, and is subject to full planning review. The processing of the final plat requires taxes be paid in full for the current year, and the additional satisfaction of a prepayment formula if the filing occurs after May 31st of the filing year. The end of the process is the filing of the "plat" and other related documents in the Auditor’s Office. The assessor staff regularly checks for documents of this type, and upon receipt will place the plat in the chronological segregation log for processing.

Merge
Merge is the joining of two coincident tax parcel accounts, and can only be done if both are held in the same ownership and are in the same tax code area. Two parcel accounts which are not coincident, (physically sharing one or more boundary), cannot be merged. In all cases, where the merge is not performed for the convenience of the assessor’s function, the taxes for the all of the real properties involved must be current for the entire tax year.

Number Change
Number change is generally performed as an administrative tool to correct or clarify an existing tax account situation. The action may be performed as an automatic response to discovery or general maintenance, and will always be recorded as a segregation to preserve records integrity. As this is performed administratively the tax status (paid or delinquent) is immaterial to the performance of the change and the tax liabilities will continue over to the new account.

Railroad
Railroad is an administrative type of segregation that has not always been a part of the local tax roll system as it is valued by the Department of Revenue for each tax district. Because the assessor has developed Geographic Information System (GIS) capability, the accurate mapping of these "centrally assessed" ownership can be achieved.

Railroad Lease
Railroad lease is another type of administrative segregation performed on railroad property leased to others and not retained in the "operating property" umbrella of railroad necessity. These properties are reported to the assessor through the Department of Revenue in lease reports, and are moved from the "centrally assessed" method of valuation, to the "locally assessed" tax roll of Spokane County.

Road File
Road File can take the form of either an administrative or a development or sale segregation depending on the timing of the transactions and/or its effect on the adjacent ownerships. If the transaction is old or inadvertently overlooked, it will generally be performed as an administrative adjustment - if it does not affect the value of the adjacent property. If it is a current activity and it affects the assessed value of property it will be performed as a development or sale segregation to create an enduring record of the activity. Tax status relevance is dependent on which type it is, and the conditions in which the transaction took place.

Segregation
Segregation is the "catch-all" of all of the other types of segregations for sale or development that are not specifically described in the other categories. An example would be the splitting of single parcels into multiple parcels based on transfer documentation rather than a plat or other formal process. The processing of the segregation requires taxes be paid in full for the current year.

Senior Citizen
Senior Citizen is an administrative segregation to facilitate the correct administration of the senior citizen exemption when excess acreage or multiple ownerships is at issue according to state and local statutes. These segregations receive an automatic "Priority" status and will be worked at the time they are received, rather than being placed in order in the chronological segregation log. These requests are always initiated by the senior citizen department of the assessor office, and tax status is not important. This type of segregation is for the administration of the senior citizen benefit program, and does not infer a permitted land use from planning.

Short Plat
Short Plat is the formal process of land division for creation of fewer than five lots, and is subject to planning review. The processing of the short plat requires taxes be paid in full for the current year. The end of the process is the filing of the "plat" and other related documents in the Auditor’s Office. The assessor staff regularly checks for documents of this type, and upon receipt will place the plat in the chronological segregation log for processing.