Integrated Tax System Public Extract Vacant Property

This table is a subset of ITSPE and represents vacant property.The tax assessment roll public extract (ITSPE) is used for assessment and property analysis, to send property tax bills and notices, and stores comprehensive tax information such as ownership, mailing addresses,non-contiguous Air Rights lots (Multifamily or Development), Air Rights lots, possessory interest lots, record lots, tax lots, parcels, condominiums, and federally owned lands such as reservations and appropriations. The linkage from the Vector Property layers to this database is SSL (Square, Suffix, and Lot).It should be noted that not all record lots have a direct 1:1 relationship to information in this database. The most obvious examples would be when a tax lot was created from existing record lots. In this case, only the tax lot would have linkage to the ITSPE, not the underlying record lots (though they still exist). Reservations that have been converted into tax lots are an additional example where the reservation still exists, however for taxation purposes the tax lot (overlay) supersedes and has corresponding linkage to ITS.The same is true for most Condominiums and the ground surface lot (Record) which still exist (common space) or the previous overlay (Air Right or Tax lot), only the Condo lot would have linkage to (ITSPE).本表格为ITSPE的子集，用于表征空置地产。税务评估卷宗公开摘录档（ITSPE）可用于地产评估与物业分析、发送物业税账单及通知，并存储涵盖所有权、邮寄地址、非毗邻空中权地块（多户住宅或开发用地）、空中权地块、保有权益地块、登记地块、计税地块、宗地、共管公寓（Condominiums），以及联邦所有土地（如保留地与划拨用地）在内的全面税务信息。矢量地产图层与本数据库的关联依据为SSL（Square, Suffix, and Lot）。需注意，并非所有登记地块均与本数据库中的信息存在直接的1:1对应关系。最典型的示例为：当计税地块由已有的登记地块衍生而来时，仅该计税地块可与ITSPE建立关联，而作为其基础的登记地块虽仍存续，却无法建立此类关联。已被转换为计税地块的保留地属于另一类典型场景：保留地本身仍存续，但出于税务征管目的，该计税地块（叠加地块）具有优先效力，并可与ITSPE建立对应关联。多数共管公寓及仍存续的地表登记地块（如公共空间）或此前的叠加地块（空中权地块或计税地块）亦是如此，仅公寓单元地块可与ITSPE建立关联。