Name: Library Tax District

Display Field: Authority_Name

Type: Feature Layer

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Description: The taxing district layers were originally created during 2010 and 2011 by Assessor's GIS Staff. Moving forward, as new legal documents are received that modify district boundaries, and as further detailed research is completed and as the data is improved, these consolidated GIS special district layers will be refreshed yearly on regis1.Authority_ID = internal code used in Assessor's database uniquely identifying each taxing entityAuthority_Name = name of the taxing entity (special district or municipality)Source = 2 choices: either 'TaxArea from CAMA join to parcel layer' or 'Researched from source docs'; TaxArea from CAMA means that assessor's staff queried the assessor's database for parcels related to each taxing authority then joined the results to current parcel data (no source documents researched); Researched from source docs means that assessor's staff consulted original court orders and recorded documents legally describing the original boundary and changes to the original boundary of a special district/municipality over time.Source_Date = date this feature was most recently updatedAcronyms used in taxing authority names:BID = Business Improvement District, DDA = Downtown Development Authority, FPD = Fire Protection District, GID = General Improvement District, PID = Public Improvement District, URP = Urban Renewal Plan, URD = Urban Renewal DistrictTiming of tax area changes in Assessor's database:Special Districts (excluding Towns/Cities): Court order must be recorded prior to May 1st (or July 1st in case of an election) in order for Assessor to make updates to the relevant tax area in that year; otherwise, if the court order is recorded after May 1st the tax area change does not become effective in Assessor's database until the following year.Towns/Cities (Annexations): An annexation is effective for the purposes of taxation on and after the following January 1st. So for example, an annexation document recorded in July 2013 would not be worked by the the Assessor for taxation purposes until 2014.

Copyright Text: Boulder County Assessor's Office GIS Department

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Fields:

• OBJECTID ( type: esriFieldTypeOID, alias: OBJECTID )
• Authority_ID ( type: esriFieldTypeInteger, alias: Authority_ID )
• Authority_Name ( type: esriFieldTypeString, alias: Authority_Name, length: 50 )
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