Integrated Tax System Public Extract

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).公开税收评估名册提取数据集（ITSPE）可用于税收评估与房产分析、发送房产税账单及通知，同时存储多维度税收相关信息，包括房产所有权、邮寄地址、非连片空中权地块（Air Rights lot，多户住宅或开发用地）、空中权地块、占有权益地块（possessory interest lot）、登记地块（record lot）、税收地块（tax lot）、宗地（parcel）、公寓单元（condominium），以及保留地、拨款地等联邦所有土地。矢量房产图层（Vector Property layers）与该数据库的关联依据为SSL（方块号、后缀号与地块号，Square, Suffix, and Lot）。需注意，并非所有登记地块均与该数据库中的信息存在直接的1:1对应关系。最典型的场景为，税收地块由已有的登记地块合并生成，此时仅该税收地块可与ITSPE建立关联，而作为其基础的登记地块（尽管仍实际存在）则无法与ITSPE建立关联。另一个典型案例为，已被转化为税收地块的保留地：该保留地本身仍实际存在，但出于税收征管目的，该税收地块（叠加地块）具有优先效力，并可与ITS建立对应关联。绝大多数公寓单元及仍实际存在的地表地块（登记地块，含公共空间）或先前的叠加地块（空中权地块或税收地块）均遵循该规则，仅公寓单元地块可与ITSPE建立关联。