Tax Parcel Split

Clay County Auditor's Office Policy: Splitting & Combining Tax Parcels

Effective January 1, 2008

Split in Tax Parcel

Documentation is required to split a real estate tax parcel to support the legal description in the county's recording system. If a deed or mortgage is not being recorded with a split, an affidavit containing the owner's name, legal description and the parcel number(s) affected by the split must be recorded. For any parcel described by metes and bounds or resulting in a metes and bounds description, documentation must include a survey.

All delinquent and current year taxes must be paid in full before the split will be honored.

If the parcel(s) are in the City of Moorhead jurisdiction, approval from the city's Planning and Zoning Office is required. All others would require approval or exemption from the county Planning and Zoning Office.

Combination of Tax Parcels

Documentation is required to combine tax parcels to support the legal description in the county's recording system. An affidavit including the owner's name, legal description and parcel numbers affected by the combination must accompany a request to combine 2 or more parcels. Only contiguous parcels can be combined.

All delinquent and current year taxes must be paid in full before the combination will be honored.

If the parcels are in the City of Moorhead jurisdiction, approval from the city's Planning and Zoning Office is required.