A short plat is defined as any division of land into 4 lots or less. The tax for the full year on the original parcel, sometimes called the parent parcel, must be paid in full before the Treasurer can sign off on the official mylar plat document to be filed with the Auditor.
A subdivision, is commonly called a long plat, and is the division of land into 5 or more lots. By city law, Pullman considers any subdivision of 3 or more lots a long plat, or subdivision.
Not only must the tax on the original parcel be paid in full for the current year but state law requires an estimated tax on the upcoming year. The estimated tax is based on 125% of the current year’s tax. This prepaid tax allows the Assessor the time needed to divide the land, assign new parcel numbers, and set up billing information on any lots that have been sold.