Description: <DIV STYLE="text-align:Left;font-size:12pt"><DIV><DIV><P><SPAN>Boundaries of legal units of land division as inventoried by the Mat-Su Borough Assessment Division. Boundaries are established from a variety of sources including cadastral plats, patents, subdivision plats, deeds, land contracts, right-of-way plats, and others. Each feature represents a parcel of land that is inventoried by a unique identifier, referred to as an “account” or (“taxid”) number. This dataset also includes multi-unit structures which have separate tax accounts for each unit, such as condominium units, mobile home parks, and business parks. Generalized land ownership is also represented in this dataset. Several fields have corresponding data sets which further explain the codes in the fields (e.g. For ESN code explanations reference the ESN data set.) Some of the ownership information has been removed at the request of the property owner.</SPAN></P></DIV></DIV></DIV>