Background. Requests to Valley County to combine tax parcels are accumulated and processed on the last business day of their fiscal year, which is near the end of the calendar year.

Policy. Assessments for Pine Lake Ranch are made as of the first of our fiscal year, October 1.

Assessments are made according to the official Valley County parcel records as of that date.

Exception: A homeowner can provide to the Board of Directors official documentation

(a receipt from the county) showing that a request to Valley County for combination of parcels was made prior to the beginning of our fiscal year. If such documentation is received by the Board of Directors prior to October 1, that parcel merger will be recognized for assessment purposes.