“Map” means a drawing or a survey of a parcel or tract of land, qualified for current use assessment pursuant to Cub 304, which includes but is not limited to the following:

1. (a) Identification of the entire parcel or tract of land oriented to establish the location by including:

   1. (1) The municipality tax map and lot number of the parcel of land;
   2. (2) For a tract of land, the separate municipal tax map and lot number of each contiguous parcel; and
   3. (3) The identification of the road(s) from which the parcel or tract of land is accessed;
2. (b) Identification of the total acreage of the parcel or, for a tract of land, the total acreage of each contiguous parcel;

3. (c) Specific location of all not in current use (NICU) portions of the parcel or tract of land, sufficiently well-defined to allow the municipal assessing officials to distinguish the NICU land from the current use land by including:

   1. (1) NICU boundary dimensions;
   2. (2) NICU acreage calculations; and

   3. (3) Dimensions sufficient to locate the NICU land using existing identifiable landmarks such as, but not limited to;

      1. a. Stone walls;
      2. b. Parcel boundary line survey markers;
      3. c. Roadways and road frontage;
      4. d. Rivers, ponds, and lakefront;
      5. e. Mature trees; or
      6. f. Buildings;

4. (d) Identification of the classifications of the land to be assessed as current use including:

   1. (1) The location and the acreage of the land to be classified as either farm, unproductive, or wetlands;
   2. (2) The location and the acreage of the land to be classified as forest land including the forest class type pursuant to Cub 304.06; and
   3. (3) A table containing a summary of the acreage to be classified as farm, unproductive, wetlands, and forest land types.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19