Current through Register Vol. 46, No. 3, March 25, 2022
This regulation provides requirements for the development and
maintenance of cadastral maps and parcel identifiers which will be used by the
Assessors to locate, inventory and appraise all real property within their
jurisdiction. A county may elect to develop and maintain a manual mapping
system or a digital (automated) mapping system; however, each county shall have
a system of maps that conform to the minimum standards contained
A. Base maps locate the major
physical features of the landscape and contain the fundamental information from
which the cadastral maps are prepared. Base maps should be tied to the geodetic
network, either by means of ground control surveys or satellite methods of
surveying. Base maps provide the means to relate the locations of cadastral
parcels to the geodetic reference framework. Base maps can be in the form of
line maps (generated manually or by computer) or photographic maps. Regardless
of the form, base maps are usually created from aerial photographs. Aerial
photographs provide an efficient and economical means for preparing the base
B. Cadastral maps, also known
as tax maps, should be viewed as overlays to the base maps. There should be
cadastral maps for the entire assessing jurisdiction, showing ownership, the
size and position of each parcel in relation to other properties, bodies of
water, roads, and other major geographic features. The maps should be produced
at an appropriate scale and display all boundary lines, dimensions, or areas;
identifying parcel numbers; and other pertinent legal and descriptive
information. The maps provide a physical framework upon which non-physical
parcel information can be displayed, such as assessment comparisons, land
appraisals, and market or other statistical data.
C. A parcel of land, for the purposes of this
regulation, is a contiguous area of land under one ownership. The parcel is the
area of land that, as determined by the Assessor, should be included in the
description for appraisal and assessment purposes after considering all legal
and practical factors. Parcels may have been conveyed by one or more legal
instruments, or created by survey, and may contain several lots or fractions of
a lot. Each parcel represents one property record, which is one unit of land
that is capable of being separately assessed.
: Map Content
Each county shall have a system of maps that conform to the
following minimum standards:
photography must cover the entire county. This photography may be stored on
reproducible hard-copy material or may be stored as digital or scanner computer
files. In either case, the county shall maintain the ability to provide
hard-copy reproductions of the photography. New photography must match the
existing photography within three percent (3%) of the width and length and
contain all of the neat area.
Reflights of aerial photography for the entire county must be
made every ten years. Counties may delay reflights for a period of up to two
years with written permission from the Director of the Department of Revenue or
his or her delegate. An example of a reason for requesting a delay of a
reflight would be a county had experienced little or no change.
Each photograph will be individually rectified to best fit a
minimum of three (3) identifiable points each of which will be spaced at least
5"' apart at the mean elevation of the terrain on the negative scale of
photography. As related to these points, there shall be no more than a three
percent (3%) scale error between each point taken from available existing maps,
such as large scale base maps or existing cadastral maps.
The flights will be made during snow free months when foliage
is off the deciduous trees. The photography will be made during the hours of
9:30 A.M. to 3:00 P.M. Eastern Standard Time and when the altitude of the sun
is at least 30 degrees above the horizon.
In addition, there shall be at least a three (3) inch overlap
for rectified photo enlargements, and at least a 1.5 inch overlap for
orthophoto enlargement. The camera used shall meet the U. S. Geological Survey
Counties acquiring aerial
photography shall utilize the following scales:
1. Property outside incorporated city limits
or subdivisions - 1"' = 400'
Property within incorporated city limits and subdivisions - 1"' = 100' or 1"' =
B. Deviation from
scales set forth herein may be modified only with written permission of the
Director of the department or his or her delegate. Before approving a deviation
from the scale, the county must provide the department with a recommendation
from the South Carolina Office of Research and Statistical Services of the
Budget and Control Board that the scale proposed to be adopted by the county is
sufficient to provide the information required by this regulation and is
appropriate to use in preparing the map.
Cadastral Map Preparation. Cadastral maps
shall be prepared using aerial photography (Section 3, part 1) as the base map.
Other available sources deemed reliable by the Assessor may be used to compile
the cadastral map such as deeds, plats, field research and existing maps as
well as county, state and federal statutes identifying boundaries. Each
cadastral map shall be compiled at the same scale as the corresponding aerial
photographic base map, shall be oriented north, and shall show the following:
A. Boundaries of each property, lot or parcel
identified by the Assessor.
Dimensions of each property, lot or parcel identified by the Assessor to the
nearest foot where possible.
Assessor's assigned parcel identifier.
D. Streets, railroads, rights-of-way, rivers,
lakes, and streams (and their names).
E. Acreage of the property, lot, or parcel
rounded to the nearest tenth of an acre (for parcels five acres and
F. Names of
G. Scale of the
H. Adjoining map references
and/or match lines.
L. NORTH Arrow.
M. Disclaimer note indicating that this is
not a survey.
Cadastral Map Maintenance. Cadastral maps shall be continually maintained by
qualified personnel. As rural areas develop, 1"' = 400' maps should be
converted to 1"' = 100' maps. Parcels may be mapped at 1"' = 100' scale in
areas where no 1"' = 100' photography exists.
5. Any county obtaining new photography or
reflights of existing photography shall consider recommendations of the South
Carolina Office of Research and Statistical Services of the Budget and Control
6. Each county shall have the
ability to reproduce the aerial photographs and cadastral maps.
1. Maps and /or digital map data
shall be numbered and filed in such a manner as to be readily retrievable for
review, maintenance and/or reproduction.
2. Ownership records must be created,
maintained and cross-referenced alphabetically by owner name, and numerical
3. All maps
shall be maintained in a timely manner to reflect all legal and physical
4. There shall be indexes
for maps of all scales indicating the map number, the area covered by the map,
and location of the map.
5. If a
county elects to establish a coordinate based mapping system, the maps and
mapping procedures must meet the requirements contained in the publication
"Standards and Procedures for County Base Mapping," published by the South
Carolina Office of Research and Statistical Service of the Budget and Control
Each county in the state
shall have a standardized parcel numbering system. If a county utilizes a
manual mapping system, a sequential parcel numbering system shall be used that
shall conform to the following minimum standards:
Each parcel shall be identified by a
minimum of a ten (10) digit number which shall include:
Map Number - 3 digits
Sub-map Number - 2 digits
Block Number - 2 digits; and
Parcel (lot) Number - 3 digits
B. Each character within the identification
number shall be numeric - no alpha (letter) characters shall be
C. Additional characters
and/or decimals may be added to each field of digits, however, all additional
characters shall be numeric. No alpha (letter) characters shall be
D. All characters within
the numbering system shall be used to identify ownership parcels relative to
map, sub-map, block and parcel number. No references to political subdivisions
(school districts, municipalities, etc.) shall be included within the numbering
If a county
utilizes a digital mapping system which is referenced to the S. C. State Plane
Coordinate (SPC) System: that meets or exceeds National Standards of Map
Accuracy as determined by the South Carolina Office of Research and Statistical
Services of the Budget and Control Board, a coordinate-based parcel numbering
system may be used in lieu of or in conjunction with a sequential parcel
numbering system. The coordinate-based system must meet the following minimum
The visual center (centroid)
of each parcel shall be assigned a coordinate value based upon its location
within the S.C. SPC. This coordinate shall consist of a fourteen (14) digit
number representing the Easting (7 digits) in feet and the Northing (7 digits)
in feet. For example, coordinates for the visual center of a parcel as measured
from the cadastral map:
"X" coordinate (Easting) - E 2,715,569
"Y" coordinate (Northing) - N 0,756,737
The digits in each coordinate value are
paired by taking each digit separately from the east-coordinate and matching it
with the corresponding digit of the north coordinate.
20 77 15 56 57 63 97
EN EN EN EN EN EN EN (E-Easting, N-Northing)
With this arrangement, the above example
of a parcel identifier may be sorted as follows:
20 - Redundant lead number
7715 - number of basic map module at scale of (1"' -
56 - Block number
5763 - Lot or parcel number
97 - utilized only to extend the capacity of the system
The parcel Identifier is
obtained by recording the middle three sets of numbers (ten digits), and is
written with dashes as follows:
Records of condominiums, townhouses or
other cases of diverse ownership on one parcel of land will be further
identified by the use of a decimal at the end of the parcel identifier with
three (3) digits to the right of the decimal. The records for a condominium
unit or units built on the above described hypothetical parcel could be
assigned a suffix number to the parcel identifier of .001 through .999. For
example, a condominium unit could have the following parcel identifier number.