What do tax maps accurately reflect about each parcel of land?

Tax maps serve as a vital tool in property assessment and land management, designed to provide a clear and accurate representation of each parcel of land. They are essential in delineating the boundaries and dimensions of properties, capturing the size and shape of each parcel. Additionally, tax maps indicate location specifics, including street names and nearby landmarks, which are crucial for both assessment purposes and public awareness.

Moreover, tax maps reflect encumbrances such as easements, right-of-ways, and other legal restrictions that may affect how a property can be utilized, which is important for various stakeholders, including homeowners, developers, and municipal authorities.

In contrast, tax maps do not typically encompass the historical price of properties, the condition and age of buildings, or environmental assessments. Each of these areas may be important for different aspects of property evaluation or development but falls outside the primary function of tax maps. Thus, the correct option accurately encapsulates the comprehensive and practical information that tax maps provide regarding parcels of land.