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272.19 PLATTING OF IRREGULAR TRACTS.
Where any tract or lot of land is divided into parcels of irregular shape, which cannot be
described except by metes and bounds, the owners thereof, upon notice thereof being given by the
county auditor, which notice shall be served upon such owner personally or by certified mail,
shall have such land platted into lots, a survey being made when necessary, and the plat recorded,
and a duplicate filed with the county auditor. If the owner fails so to do within 30 days after such
notice, the county surveyor, upon the request of the county auditor, shall make such plat. Where
such lands proposed to be platted are wholly within the limits of any incorporated city or statutory
city, adjacent to any city of the first class, and such city maintains a licensed land surveyor, the
county auditor shall direct such licensed land surveyor to make such plat. Such plat shall be made
from the records of the county recorder, if practicable; but, if not practicable, the county surveyor,
or if such lands are within the limits of any incorporated city or statutory city adjacent to a city
of the first class, the licensed land surveyor, if one is maintained by such city, shall make and
certify the necessary survey and plat, which the county auditor shall file for record with the
county recorder, and a duplicate thereof shall be filed in the auditor's office. The description of the
property in accordance with such recorded plats shall be valid. When the owners fail to comply
with this section the costs of surveying, platting, and recording shall be paid by the county upon
allowance by the county board and the amount thereof added to the next tax upon such lots and
when collected, shall be credited to the county revenue fund; provided, however, that whenever
the county board shall determine that it is for the best interests of the county to have any particular
tract of land platted into an auditor's plat, and shall adopt a resolution so stating, it may direct
the county auditor to have such work done. The county auditor may then employ any licensed
land surveyor to make the necessary survey and prepare the plat. If there shall be any variation
between the measurements of the tract as actually surveyed and the measurements stated in the
instruments of conveyance with respect to any lot to be outlined upon such plat, the licensed land
surveyor shall note such variation on the lots affected on said plat and shall state in the certificate,
endorsed upon the plat, the extent of such variation and the action taken by the surveyor to
reconcile such difference for the purpose of outlining such lot or lots upon the plat. The county
auditor shall file such plat for record with the county recorder and a duplicate thereof shall be filed
in the auditor's office. After a tract of land has once been surveyed and platted into an auditor's
plat and the owner of any lot situated therein shall thereafter convey a portion of lot, which is
described by metes and bounds, the county auditor may have such plat revised or amended so as
to currently show thereon each parcel of land contained within said tract, by lot or revised lot
number. When a plat is thus revised it shall not be necessary to make a new survey, but the
licensed land surveyor employed for said purpose shall revise the existing plat, from the data
contained in the instrument of conveyance, by outlining thereon a new lot, drawn according to
the scale used for said plat, of the land conveyed by such instrument. The remaining portion
of such lot shall retain its original number, and all new lots created by such revisions shall be
progressively numbered and shall be known as "Revised Lot Number ............." If there shall be
any variation between the measurements of said lot as shown on said plat and the measurements
stated in the instrument of conveyance, the licensed land surveyor shall note such variation on the
plat and shall state in the certificate, endorsed upon the plat, the extent of such variation and the
action taken by the surveyor to reconcile such difference for the purpose of outlining such revised
lot upon the plat. The licensed land surveyor shall make and endorse on said plat a certificate
which shall read substantially as follows: "I, ........ .............., a licensed land surveyor, do hereby
certify that I have this day revised this plat by outlining thereon Revised Lot Number ......., which
covers that parcel of land conveyed on the ......... day of .............., ......., by ......................, Grantor,
to ...................., Grantee, as recorded in book ........... of deeds, on page .......... thereof. It conforms
to the measurements of said lot as shown on the plat, except as follows: In witness whereof I have
hereunto subscribed my name this ........ day of ......................., .......
Signed............................
Licensed Land Surveyor."
Such revision and certificate shall also be entered upon the duplicate plat on file in the office
of the county auditor. Any parcel of land which is described by lot or revised lot number of an
auditor's plat, made by a licensed land surveyor under authority of a resolution by the county
board, as herein provided, shall be a valid description of such parcel of land for taxation purposes.
Immediately after the filing of a new auditor's plat or the revision of an existing plat, as herein
provided, the county auditor shall give notice by certified mail to each property owner whose land
has been affected by such platting or revision, if the address of such owner can be ascertained from
the tax duplicates in the office of the county treasurer. Such notice shall describe the land as the
same appeared upon the tax lists of the county prior to such platting or revision and shall also give
the description of the land according to the new or revised plat, and shall state that such parcel of
land will thereafter be described, for taxation purposes, according to the description shown on
said plat. The county auditor shall make an affidavit of mailing such notices, stating therein the
name and address of each owner to whom such notice was mailed as well as the description of the
land owned according to said plat. Such affidavit shall be filed in the auditor's office. Whenever
any plat is made pursuant to a resolution of the county board, all expenses incurred in connection
with such plattings or revisions shall be paid by the county and not by the land owners.
History: (2219) RL s 991; 1911 c 32 s 1; 1935 c 21; 1947 c 494 s 1; 1973 c 123 art 5 s 7;
1976 c 181 s 2; 1978 c 674 s 60; 1986 c 444; 1998 c 254 art 1 s 107; 1998 c 324 s 9