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The Parcels data set is a thematic layer depicting current real property parcel boundaries within Snohomish County, Washington based on the legal descriptions contained in the assessment roll. Parcels in this data set are defined as real property entities that can be valued for the purpose of collecting taxes. Parcels include, but are not limited to land, buildings on leased land, mobile homes and condominium units. Parcels may overlap. Parcels such as condominium units and mobile homes that may occupy a single polygon are represented as non-planar features (regions) of the same geographic extent. The Parcels data set does not depict legal ownership boundaries nor does it represent legal building lots. The currency of a parcel is determined by the value of the STATUS attribute. Current does not mean current based on the calendar year, but based on the tax year calendar as determined by the Revised Code of Washington (RCW). |