The linkage between tax maps and ownership records is managed by which identification system?

The Parcel Identification Number is the correct choice because it serves as a unique identifier for each parcel of land within a jurisdiction. This system allows for the efficient linking of tax maps with ownership records, ensuring that all relevant information about a particular property is easily accessible and traceable.

By using the Parcel Identification Number, assessors and other officials can quickly locate the specific parcel in question, view its assessment history, and understand ownership details. This streamlined identification process is crucial for effective property tax administration and helps maintain accurate records for taxation purposes.

The other options, while possibly related to property identification, do not specifically highlight the primary function of linking tax maps with ownership records. For instance, Tax Identification Numbers are more commonly associated with individuals or businesses for income and sales tax purposes, rather than specifically for property. Property Reference Numbers and Assessment Tax Numbers may be used in localized systems, but they lack the standardized utility and widespread use of the Parcel Identification Number in managing tax maps and ownership records effectively.