Description: MassGIS' Level 3 Assessors’ Parcel Mapping data set comprises polygons or multi-part polygons, each of which links to one or more assessor tax records (unless it is a feature for which a tax record has not been established, i.e. public right-of-way, most water, etc). Parcel fields have been modified to include select tax record information and acres/percentages of several open space and environmental resource areas.