1. If the requirement for a parcel map is waived, the authority which granted the waiver may require the preparation and recordation of a document which contains:
(a) A legal description of all parts based on a system of rectangular surveys;
(b) A provision for the dedication or reservation of any road right-of-way or easement; and
(c) The approval of the authority which granted the waiver.
2. If a description by metes and bounds is necessary in describing the parcel division, it must be prepared by a professional land surveyor and bear his or her signature and stamp.
3. The person preparing the document may include the following statement:
4. A document recorded pursuant to this section must be accompanied by a written statement signed by the treasurer of the county in which the land to be divided is located indicating that all property taxes on the land for the fiscal year have been paid.
5. A county recorder who records a document pursuant to this section shall, within 7 working days after he or she records the document, provide to the county assessor at no charge:
(a) A duplicate copy of the document; or
(b) Access to the digital document. The document must be in a form that is acceptable to the county recorder and the county assessor.