Description: This dataset displays tax parcel boundaries and associated taxpayer information within the city limits of Mandeville. The layer is distinct from property boundaries (lots) in that tax parcels can be equal to a single lot or can contain a group of lots owned by the same entity. In database terms, lots and tax parcels are a one-to-many relationship, where lots are the least common denominator. If a single taxpayer pays property taxes for a group of adjoining lots, then one tax parcel is recorded in the feature class. This layer is updated annually after the tax roll is submitted to the Louisiana Tax Commission. The Saint Tammany Parish Assessor is responsible for the maintenance and update of this layer.