OwnerPly is a single polygon feature class that is built from various polygon feature classes (Record Lots, Tax Lots, Parcel Lots, Reservation Lots) of the Vector Property GDB.  The purpose of the OwnerPly layer is to represent all lands that are outside right-of-way.

Office of Tax and Revenue maintains a database known as Information Tax System (ITS) that contains the accounts for the real property taxes. ITS records reference record lots, tax lots, parcels, condominiums and federally owned lands such as reservations and appropriations. Information from ITS is conflated to OwnerPly features by SSL (Square, Suffix and Lot).

One of the major reasons for developing the OwnerPly layer was to replace the “ownership points” layer. The ownership layer has a point for all properties including condominiums and un-taxed federal properties with selected tax assessment information attached as attributes.