Most counties are divided into map or plat books. Each map or plat book is given a separate number, and each parcel of land is given a separate tax identification number—an APN or an appraiser's folio number. The property appraiser or assessor assigns a folio number or APN to each parcel of land in the county. These folio numbers or APNs are used to compile annual property tax assessments and generally list each parcel owner's name, mailing address, and the assessed value of both the parcel and any improvements.
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