Section 560.201 - Assessor's plat; compliance; conditions for ordering; resolution; report; estimated cost(1) An assessor's plat shall comply with sections 201 to 213 and may be ordered if any 1 of the following conditions exist:(a) When a parcel or tract of land is owned by 2 or more persons.(b) When the description of 1 or more of the different parcels within the area cannot be made sufficiently certain and accurate, or are deemed excessively complicated by the governing body, for the purposes of assessment and taxation without a survey or resurvey.(2) The governing body of a municipality by adoption of a resolution may cause a plat to be made for purposes described in subsection (1) after a report from the assessor or supervisor bringing to its attention an area of land in which the stated conditions exist. It shall include in the resolution the estimated cost assessable to each parcel of land to be included in the plat for the purpose of immediate assessment, subject to final adjustment in accordance with section 203.1967, Act 288, Eff. 1/1/1968 ;--Am. 1976, Act 431, Imd. Eff. 1/11/1977 .