Form L4260a - Notice To Assessor Of Transfer Of The Right To Make A Division Of Land - 1998 Page 2

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INSTRUCTIONS
This form must be filed by an owner of a parent parcel or parent tract of land when the owner creates a parcel from the
parent parcel or parent tract and transfers the right to make a further division(s) to the owner of the created parcel.
Example: The owner of a parent parcel 10 acres in size is selling off a created parcel 2 1/2 acres in size. In this example
the 10 acre parent parcel qualifies under the Land Division Act to make four (4) divisions before platting is required.
Therefore, two (2) more divisions may be made before platting is required.
Parent Parcel
Before Sale
After Sale
7.5 Acres
10 Acres
2.5 Acres
The owner of the parent parcel who sold the 2 1/2 acre parcel can keep the authority to make two (2) additional divisions
or may convey the authority to make one or both of the additional divisions to the owner of the created parcel.
If the owner of the parent parcel conveys the authority to make one or both additional divisions to the owner of the 2 1/2
acre created parcel, this form (L-4260a) must be filed with the local assessor within 45 days of that action.
This form must also be filed when the owner of a parent parcel or parent tract conveys the parent parcel or parent
tract, and also transfers the right to make further divisions to the new owner of the parent parcel or parent tract.
For more information about the Land Division Act, you may contact the Subdivision Control Section of the
Department of Consumer and Industry Services at (517) 334-7750.
Excerpt from P.A. 87 of 1997
Sec. 109(2) The right to make divisions exempt from the platting requirements of the act under section 108 and this
section can be transferred, but only from a parent parcel or parent tract to a parcel created from that parent parcel or
parent tract. A proprietor transferring the right to make a division pursuant to this subsection shall within 45 days give
written notice of the transfer to the assessor of the city or township where the property is located on the form prescribed by
the state tax commission under section 27a of the general property tax act, P.A. 206 of 1893, MCL, 211.27a. The state tax
commission shall revise the form to include substantially the following questions in the mandatory information portion of
the form:
(a) "Did the parent parcel or parent tract have any unallocated divisions under the land division act, P.A. 288 of 1967, MCL
560.101 to 560.293? If so, how many?"
(b) "Were any unallocated divisions transferred to the newly created parcel? If so, how many?"

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