R255-30-307. Recording a Document -- Tax Identification Number (TIN) Change

(1) If a document presented for recording includes a new description that creates a parcel division or combines two or more parcels, the county recorder may: (a) assign a new TIN to each new parcel; (b) use a new TIN under Subsection R255-30-307(1)(a) when possible except under Subsection R255-30-307(2); and (c) include additional wording to the TIN indicating a change to the parcel's size or shape as follows: (i) if the document divides a parcel into two or more new parcels, language indicating that the new parcel was previously part of a specifically identified larger parcel such as "part of parcel X"; and (ii) if the document combines two or more parcels, language specifying the TIN of each parcel being combined. (2) A county recorder may accept a document that contains the previous legal description of a parcel if the document was created before the TIN changed.