Land Record Field Descriptions, Salt Lake County Assessor

Appendix "F" contains detailed land valuation information. It should be reviewed in conjunction with the following specific field data.

The LAND RECORD contains information required to develop a land value. The appraiser may choose from several different methods; front feet, square feet, acres, or lot.

Note: If the land associated with a parcel requires more than one “classification” or “method of appraisal”, a separate land record must be developed. The “Records” tab at the bottom of the screen lists all of the land records included in this record. Some of the fields in the land record are used for computing a cost value. Other fields are used in computing a market regression value. Therefore, all fields on each land record should be carefully completed.

1. LOT USE – (#2) This is a list field. This should reflect the highest and best use of the property, considering the legal use. Generally this will be based upon the current zoning of the property. A separate lot use is required for each land segment (Lot Type) having a different zoning type. The classifications are:

R - Residential / Condo
C - Commercial
I - Industrial
RE - Recreational
A - Agricultural
MH - Multi Housing

2. LOT TYPE – (#2) This is a list field. This field serves two functions:

a) It allows the appraiser to classify the parcel or segment of land as, either, Primary, Secondary, Residual, or Agricultural, as indicated by the first alpha character of the two- letter classification. See Appendix "F".

b) It is to identify, for valuation purposes, which method is to be used in calculating value, i.e., Front Foot, Square foot, Acres, or Lot, indicated by the second alpha character of the two-letter classification. Primary Lot "PL" is used for a residential lot.

Note: A "PL" Primary lot should be established on each parcel that has a residence or utilities available for a residence. Parcels over one acre will have the first acre as the Primary Lot (see Appendix “F” for more complete instructions). Parcels with more than one primary dwelling unit will receive up to one acre per unit in the first land record. Additional acreage will be on separate land segments using primary acres, secondary acres, front feet, or as in the case of a canal, residual acres. If the Primary Lot field is chosen, then both "Number Of Lots" and the "Standard Lot Size" fields must be filled.

The Lot Type classifications are:

PL - Primary Lot
PF - Primary Front Footage
PS - Primary Square Footage
PA - Primary Acre
SF - Secondary Front Footage
SS - Secondary Square Footage
SA - Secondary Acre
RF - Residual Front Footage RS - Residual Square Footage RA - Residual Acre
AF - Agricultural Front Footage AS - Agricultural Sq. Footage AA - Agricultural Acre

3. LAND CLASS - (#3) This is a list field. This field will be maintained by the Greenbelt section for classifying land that qualifies for assessment and taxation under the Farmland Assessment Act. Only land which is under the Farmland Assessment Act will use these classifications. If this field is populated, Greenbelt Date and Greenbelt Value must also be populated. The classifications are:

I1 - Irrigated-1
IO1 - Irrigated-O1
I2 - Irrigated-2
IO2 - Irrigated-O2
I3 - Irrigated-3
IO3 - Irrigated-O3
I4 - Irrigated-4
I04 - Irrigated-04
IM4 - Irrigated-M4
D3 - Dryland-3
D4 - Dryland-4
G1 - Graze-1
G2 - Graze-2
G3 - Graze-3
G4 - Graze-4
N - Non Product
H - Home Site
M - Market
PE - Partial Exempt
PSA - Partial St Assessed

4. INCOME FLAG – (#1) This is a list field. This flag will indicate whether a land record’s value should be added, subtracted, or included in the income value. Subtract flags in the land records are ignored by the cost program. The cost program includes only the value of land segments with the income flag field filled with a "Y", "N", or left blank (“blank” will default to “Y”). The classifications are:

Y - Yes - The value of this land record is included in the income value.
N - No - The value of this land record is not included in the income value. It will be added to final income value. (Used with excess land).
S – Subtract - The value of this land record is deducted from the final income value. Subtracted land records do not affect the cost value, they only affect the income.

5. SEASONAL USE – (#1) This is a list field. This field indicates seasonal use.

Y – Yes N – No

Note: The Influence Type and Influence Effect fields are intended to work together. The influence type may have a positive or negative effect on the parcel. The Influence Effect field allows the appraiser to “grade” the influence type based on its effect on the parcel. These Fields are important indicators and are used in the market modeling. If one field contains a value, the other must also contain a value.

6. INFLUENCE TYPE – (#2) This is a list field. The classifications are: This field indicates the influence type.

VW - View Lot
WD - Wooded Lot
GF - Golf Lot
WT - Waterway Lot
OT - Residential / Horse Property

7. INFLUENCE EFFECT – (#1) This is a list field. This field indicates the effect of the influence chosen above. The classifications are:

P - Poor
F - Fair
A - Average
G - Good
E - Excellent

8. LAND ASSESSMENT CLASS – (#2) This is a list field. This field is a flag to indicate if this land segment is entitled to a "Residential Exemption." A year round primary dwelling unit and up to one acre of land per dwelling unit qualifies for the residential exemption. The classifications are:

RP - Residential Primary - Receives the residential exemption (single family residences, duplex, triplex, condominiums, mobil homes, and up to one acre of land per dwelling unit). No vacant land may receive a Primary Exemption, unless associated with a residence up to 1 (one) acre.
RS - Residential Secondary - Does not receive the residential exemption (time share properties; second homes which are not rented for primary residential use; cabins, seasonal homes, vacant residential land, and excess land to a condo project).

CP - Commercial Primary - Receives the residential exemption (apartments; group homes; mixed use properties in which there is a full-time dwelling unit in a commercial building. The portion of the structure used for residential purposes and the land associated with it (up to one acre per dwelling unit) are entitled to the commercial exemption.) No vacant land may receive a Primary Exemption, unless associated with a primary use having up to 1 (one) acre per dwelling unit.

CS - Commercial Secondary - Does not receive the residential exemption (all commercial and industrial land that does not have any portion of the building used for residential purposes; all commercial and industrial vacant land; excess land to an apartment project; and any land which has both a dwelling and some other type of building on it).

AP - Agricultural Primary - Receives the residential exemption (agricultural land that has a residential building. Each parcel of land with a residential building on it is entitled up to one acre of land at the Agricultural Exemption.)

AS - Agricultural Secondary - Does not receive the residential exemption (all agricultural land that does not have a residential building. If a residential building or buildings exist on the parcel, one acre per residential building is classified as agricultural primary, the remaining land is classified as agricultural secondary.)

Note: The following fields, Effective Frontage, Sq. Feet, Number of Lots, Depth, and Acres, in conjunction with the Lot Type field, and neighborhood code will calculate the Land Segment Value.

9. EFFECTIVE FRONTAGE - (#4) This is a numeric field. (1-200) This field indicates the average frontage for valuation purposes. Data in this field will be maintained as it currently exists.

10. DEPTH - (#4) This is a numeric field. (1 – 300) This field indicates the average depth of the parcel. The depth is determined by dividing the square feet by the effective frontage.

11. SQUARE FEET - (#7) This is a numeric field. (1 - 100000) This field is used to record the square feet of a land segment if this method is used for valuation.

12. ACRES - (#7.2) This is a numeric field. (0.01 - 160) This field is used to record the number of acres for a land record. The Total Acres for the parcel are on the total acres field in the parcel record. The acres field must always be filled as it is used as a cross check between total acres in the parcel record, and the total acres of all land records with other than income flag “S”.

13. POSITIVE NEGATIVE INFLUENCE – (#1) This is a list field. It is an influence other than the other 28 variables, which affect value. The classifications are:

P- Poor Deducts noticeable value
F- Fair Deducts some value
A- Average No Effect
G- Good Adds some value
E- Excellent Adds noticeable value

14. LEGAL FRONTAGE - (#4) This is a numeric field. (1 - 200) This field indicates the actual frontage or width of the parcel. If the parcel fronts on two streets, use both measurements. Not a required field. This is not used by the valuation program.

15. NUMBER OF LOTS – (#2) This is a numeric field. (1 - 99) This field is used to record the number of lots per parcel if each has the same lot value. This field is used only with Primary lot and Standard lot size.

16. STANDARD LOT SIZE – (#7.2) This is a numeric field. The Standard Lot Size is determined by the zoning for the area. This field is used only when Lot Type - PL – Primary Lot is chosen. Standard lot sizes are:

.08 acres
.10 acres
.14 acres
.18 acres
.23 acres
.27 acres
.33 acres
.50 acres
1.00 acres
2.50 acres
5.00 acres
10.00 acres

LAND INFLUENCE SUB-RECORD
(#’s 17 – 19)

17. INFLUENCE – (#4) This is a list field. The classifications are:

ECON - Economic ESMT – Easement
FLOD - Flood Plain FILL - Fill Required
HIST - Historical HIWT - High Water Table
DPTH - Insufficient Depth WDTH - Insufficient Width
LOCK - Land Locked OTHR - Other
REST - Restrictions SHAP - Shape
SPRG - Spring On Property SIZE - Size
TRAF - Traffic / Noise TOPO - Topography
UTIL - Utilities Not Available WET - Wetland
WOOD - Wooded WNTR - Winter Use
VIEW - View NEGA - External Negative
WATR - Water PRIV - Privacy
EQUS - Equestrian GOLF - Golf
MHLT - Mobile Home Lot

18. INFLUENCE ADJUSTMENT AMOUNT – (#9) This is a numeric field. This is a dollar amount assigned by the appraiser to the value gain or loss attributed to the Influence field. This allows for either positive or negative amounts to be added or subtracted.

19. INFLUENCE ADJUSTMENT PERCENTAGE – (#3) This is a numeric field. It is a percentage amount assigned by the appraiser to the value loss or gain attributed to the Influence field. A percent good is used.

20. COMMENTS – (#2000) This is a character field. This field is a Memo field located on the tool bar.

21. RATE OVERRIDE – (#6.2) This is a numeric field. This field is used to supply a rate different from the one in the Rate Tables used in the cost calculations. This field will be controlled through batch application, and will not be available on-line.

22. ZONE – (#6) This is a character field. A standard numeric zoning code has been established for Salt Lake County. This numeric code must be used on residential parcels. (See Appendix "G"). Commercial properties will use the actual zoning codes in all cases.

23. WATER AVAILABLE -(#1) This is a list field. It is used with canyon properties and refers to the availability of water for development purposes. The classifications are:

Y – Yes N – No

24. OFF STREET PARKING - (#1) This is a list field. The classifications are:

Y – Yes This field is used by residential
N – No This field is used by residential

The following categories are used by Commercial. The amount of off street parking will vary based on the use of the property. Ex. Mini Warehouses need less parking than shopping centers. If a property has changed its use from a home to a retail store, the amount of off street parking will be based on the store and not as a house. Remember, it is the USE of the property that determines the category for off street parking. The category chosen, may NOT be due to poor tenant mix or vacancy. This should not be tenant specific, but represent the parking which would be needed for the typical tenant of this type of property.

P – Poor Little or no off street / free parking. Ex. old store in CBD that only has metered parking on the street
F – Fair Inadequate free parking for this commercial use type.
A – Average Adequate parking for this use type.
G – Good Extra parking available for high peak times. This may NOT be due to poor tenant mix or vacancy.
E – Excellent Plenty of parking for high peak times.

25. DRIVEWAY ACCESS – (#1) This is a list field. The classifications are:

C - Circular
F - Front
S - Side
O - Other

26. DRIVEWAY TYPE – (#1) This is a list field. The classifications are:

C - Concrete
A - Asphalt
G - Gravel
D - Dirt
O - Other

Note: The utility fields are considered “YES” if the service is provided to the lot, or in the street in front of the lot. They do not have to be stubbed on the lot itself.

27. SEWER – (#1) This is a list field. The classifications are:

P - Public
H - Holding
S - Septic
N - None

28. CURB / GUTTER – (#1) This is a list field. The classifications are:

Y - Yes
N - No

29. SIDEWALK – (#1) This is a list field. The classifications are:

Y - Yes
N – No

30. TRAFFIC COUNT – (#6) This is a numeric field. It will be filled globally from the office.

31. LAND ACCESS – (#1) This is a list field. The definition of this field will vary slightly, depending on the Commercial Use. It is how external factors affect access onto the site from whatever road the property is on. The classifications are:

P – Poor Limited or difficult access due to external factors, such as heavy through traffic, median strips and turn restrictions , one way streets, or other impediments.
F – Fair Access somewhat limited by the factors in the poor category but less severe.
A – Average Adequate access, with no major impediments.
G – Good Easy and convenient access, often from more than one road, unimpeded by traffic flow.
E – Excellent Properties with access directly from a traffic light, such as power centers with their own access streets.

32. CORNER – (#1) This is a list field. The definition of this field will vary depending on the Commercial Use Code. The definitions below apply mainly to retail. This field will be filled globally. The classifications are:

P – Poor Adds no value, crossing of two minor streets. Many of the corners in Industrial areas.
F – Fair Adds little value. Frequently a corner consisting of a major street and a minor street.
A – Average Decent area where the corner adds value. Usually a major street and a lesser street making up the corner. Could also consist of two main streets in a less desirable area. Usually will have a stoplight at the intersection. Examples, State St. and 2700 S or State Street and Vine.
G – Good Typically on two major streets which add significant value.
E – Excellent Very best corners. Must have two major streets. Good access from both roads. May be near Freeway Off ramp.

33. NEIGHBORHOOD CODE – (#4) This is a numeric field. This field is a three or four digit pre-assigned number. Three digit numbers refer to residential neighborhoods. Four digit numbers refer to commercial neighborhoods. The same Neighborhood Code is assigned to a small group of contiguous, homogeneous parcels. The code is used for the cost tables.

34. NEIGHBORHOOD GROUP – (#4) This is a numeric field. For Residential, the Neighborhood Group is a number assigned to a group of Neighborhood Codes, which are homogeneous. The Neighborhood Codes within a Neighborhood Group may or may not be contiguous. These will be used for modeling. For Commercial, the NBHD Group defines a commercial income area and designates the income tables to be applied for each commercial use.

35. NEIGHBORHOOD TYPE – (#1) This is a list field. Use the neighborhood code area as a guideline. The classifications are:

D - Developing - New buildings being developed on vacant land.
S - Static - Area developed with a stable use.
T - Transitional - Changing use within an area

36. NEIGHBORHOOD EFFECT – (#1) This is a list field. It expresses the effect that location has on the property. This effect is being defined for each model area by the sales crew. Deviations from this standard should be indicated by the appraiser. The classifications are:

S - Superior
T - Typical
I - Inferior

37. TOPOGRAPHY – (#1) This is a list field. The classifications are:

L - Level
R - Rolling
M - Mountainous

38. LOT SHAPE - (#1) This is a list field. The classifications are:

R - Regular - Generally rectangular in shape.
I - Irregular - Cul-de-sac or other odd shaped parcels.
H - Highly Irregular - Very long narrow parcel; one with many sides; development ability is affected.

39. LOT LOCATION - (#2) This is a list field. The classifications are:

CR - Corner
IN - Interior - On a through street.
CS - Cul-De-Sac
AP - Approach - Any lot (except a corner) on a street culminating in a Cul-De-Sac.
FL - Flag - A lot with a narrow frontage for access that extends back from the road and opens up to a lot some distance from the road.
BK - Backage - A lot with no frontage on the road, but with access across another parcel in the same ownership.
LL - Land-Locked - No legal access to road without crossing another person's property - not applicable when a single owner has several contiguous parcels where access is through his own property.
LB - Locked-Backage - Land where access to backage is across the owner's primary use and any division of the property would substantially lower the value of the primary use; to be used on additional land segments only.

40. TRAFFIC – (#1) This is a list field. This field will be filled globally from the office. The classifications are:

N - None - Private road or a right-of-way.
L - Light – Road mainly services homes on the street. (Traffic count <5,000/day)
M - Medium - Minor arteries giving access to subdivisions, filtering traffic to major roads. (Traffic count 5,000-19,999 per day)
H - Heavy - Four lane or other major road such as Redwood Road or 700 East. (Traffic count 20,000-34,999 per day)
X - Extra Heavy – (Traffic count >=35,000/day)

41. TRAFFIC INFLUENCE – (#1) This is a list field. The classifications are:

Negative - May be caused by too much traffic, so that access is a problem.
- May be caused by too little traffic which hurts business.
- May be caused by a median strip which makes access difficult.
Typical - - Typical for the use type. This includes median strips, traffic, etc.
Positive - - Freeway exposure may be a positive.
- High traffic count that enhances the property value and doesn’t affect access.
- Proximity to freeway on/off ramp.

42. STREET TYPE – (#1) This is a list field. This is the street in front of the property or from which access is provided. For commercial economic units such as a shopping center, all parcels with or without frontage will be coded as if they have frontage. This field will be filled globally. The classifications are:

X - Expressway - 6+ lane road with higher speed limit and fewer stop signs/lights. Ex. 700 E; Van Winkle; Bangerter; Redwood Rd.
H - Highway - 4+ lane road with significant commercial development. Ex. State St., Main St, etc
F - Four-Lane - 4 lane road without significant commercial development or traffic. Ex. 200 South, 800 South, etc.
T - Two Way - 2 lanes, one each direction.
O - One Way - One way traffic only.
P - Private / Court - Usually in the middle of a block. It may or may not go through to another street.
D - Dead End - Only one entry and exit.
C - Cul-De-Sac - Both the approach and the circle at the end.
R - Right-Of-Way - Legal right of passage over another person's land.

43. STREET FINISH – (#1) This is a list field. The classifications are:

P - Paved
I - Improved – Graded with gravel base.
U - Unimproved – Dirt or gravel

44. WOODED – (#1) This is a list field. This field refers to the density of natural vegetation for that parcel. Example would be pine trees in the Canyons. The classifications are:

H - Heavy
W - Wooded
M - Urban Mature
N - None (Ex: Harvard/Yale area)

WOODED measures how wooded the parcel is.

HEAVY WOODED:
The parcel has a heavily wooded atmosphere. Dense natural vegetation covers or surrounds all or part of the parcel.

WOODED:
The parcel has a partially wooded feeling. A few natural trees are mixed with the planted landscaping. Some natural vegetation enhances the parcel.

URBAN MATURE LANDSCAPING:
Fully-grown shade trees canopy all or some of the parcel, creating a shaded ambience. Mature, well-placed trees shade the property. May also be coded if PERMANENT extensive AND expensive landscaping is present on a high dollar property.

NONE: (default):
Parcels without wooded ambience, natural or planted. Most properties should be coded none. Trash or weed trees that are detrimental to the property are included in none. Parcels that have trees that are not mature and / or well placed should be coded none. Properties with trees that grow quickly and die, (ie: poplars) should be coded none. Parcels with planted trees that do not reach full height and shade the site should be coded none. If it doesn’t feel wooded, it’s NONE.

45. WINTER USE – (#1) This is a list field. This field measures the level of winter access. Mostly used in cabin areas. The classifications are:

F - Full (Default)
L - Limited
N - None

WINTER USE:
Only used in areas where winter access is an issue, such as canyons.

FULL:
Property front’s plowed road.

LIMITED:
Plowing can access property.

NONE:
Property can only be winter accessed by snowshoes, skiing, or snowmobiles.

46. LAND VIEW – (#1) This is a list field. This field designates the degree of view for a particular parcel. It is always positive. The classifications are:

E - Excellent
V - View
N - None

47. EXTERNAL NEGATIVE – (#1) This is a list field. An external factor (outside the property itself) that negatively affects the value of a parcel. The classifications are:

C - Commercial
R - Railroad
O - Other

48. WATER –(#1) This is a list field. The field refers to a waterway present on the property that has a positive effect on the value. Examples would be creeks, ponds, etc. The classifications are:

P - Poor
F - Fair
G - Good
E - Excellent

49. PRIVACY – (#1) This is a list field. This field designates if the parcel is secluded. Example: would be a wooded parcel which provides privacy and seclusion. Generally, gated properties would provide privacy. The classifications are:

Y – Yes N - No

50. EQUESTRIAN – (#1) This is a list field. This field indicates if the parcel has animal rights permitted. The classifications are:

Y – Yes N - No

51. GOLF – (#1) This is a list field. This field designates whether or not a parcel is located on a golf course. The classifications are:

Y – Yes N - No

52. MOBILE HOME LOT - (#1) This is a list field. This field refers to a parcel zoned for mobile homes. The classifications are:

Y – Yes N - No

53. LAND VALUE - (#9) This is a numeric field. This is the computed value from the land tables.

54. SOUND VALUE - (#9) This is a numeric field. If this field is filled, it will override all other land values for taxing purposes.

Note: Land records with no land class value are market records. Land records with a land class value are Greenbelt records. The first land record contains ownership, mailing address, and amount of taxes paid for the most current year and these are stored in the lessee info fields.. The 1st Greenbelt land record in the lessee information fields provide the name and address for contract purchasers or the lessees’ of Greenbelt property. The Greenbelt section will maintain them.

55. GREENBELT DATE - (#10) This is a date field. (MMDDYYYY) It records the date the parcel went into Greenbelt Assessment. The Greenbelt Section will maintain it. (Review Appendix “E” and Appendix “R”)

56. GREENBELT AUDIT DATE – (#10) This is a date field. (MMDDYYYY) It will record when the parcel was audited by the County Greenbelt Staff.

57. GREENBELT VALUE – (#9) This is a numeric field. It is the computed value for Greenbelt taxation.

58. GREENBELT AUDITOR – (#4) This is a character field.

59. LEGAL DESCRIPTION – (#2000) This is a character field. This field identifies the legal description of the property.

60. LESSEE NAME 1 – (#80) This is a character field.

61. LESSEE NAME 2 - (#80) This is a character field.

62. LESSEE ADDRESS 1 - (#80) This is a character field.

63. LESSEE ADDRESS 2 - (#80) This is a character field.

64. LESSEE CITY – (#20) This is a character field.

65. LESSEE ZIP - (#10) This is a character field.

66. PHONE NUMBER - (#20) This is a character field.

67. LESSEE STATE - (#20) This is a character field.

68. LESSEE COUNTRY – (#20) This is a character field.