What is primarily used as a location identifier for assessment purposes?

The primary use of a parcel number as a location identifier for assessment purposes stems from its unique assignment to individual properties by local tax assessors. This number acts as a distinct reference that clearly delineates one parcel of land from another within the jurisdiction. The use of parcel numbers facilitates accurate record-keeping, property tax assessment, and tracking of property transactions, making it essential for assessing the value of a property based on its location.

While geographic coordinates, property descriptions, and tax identification numbers serve important roles in the broader context of property assessment and management, they do not provide the singular, straightforward identification that a parcel number does. Geographic coordinates can be imprecise for administrative purposes, property descriptions may vary in wording and can lack uniformity, and tax identification numbers can encompass broader categories than just the parcel. Therefore, using a parcel number is the most effective method for identifying specific properties within the tax assessment system.