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Recently, questions have arisen regarding whether a portion of a parcel can be included in a district. In short, while a TIF plan can identify portions of parcels (if parcel changes will occur before certification is requested), the district can only be certified to include whole parcels.

Development activity often causes or corresponds with changes in parcels (plats, splits, and combinations). At the time a TIF plan is crafted, some parcel changes may be anticipated and therefore it is not uncommon to see plans describe portions of current parcels. When a request for certification is made to the county auditor, it must be accompanied with sufficient information to identify the parcels included in the district. A county cannot certify a district without knowing the parcels included.

Guidance from the Department of Revenue states, “The county auditor should make sure that the legal descriptions and parcels identified to be within a TIF district are entirely within the district. If any portion of the property is not included in the district, the entire parcel is excluded from the district. In many cases, a subdivision or plat is planned to be filed. The subdivision or plat must be filed and the parcel(s) created prior to the TIF district’s final plan and request for certification received by the county.” (Auditor/Treasurer Manual, p. 288.)

Published: November 2017

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