This data layer represents parcels for Lincoln County, Wisconsin in 2007. It is a feature class within the geodatabase, Lincoln_Parcels_2007.gdb. [The Lincoln County Land Information Office plans to maintain the cadastral features in a ESRI ArcGIS 9.0 personal geodatabase using the ArcMap COGO tools. The parcels are entered via coordinate geometry where legal descriptions allow. Source documents include assessor's plats, recorded subdivisions, CSMs, metes and bounds property descriptions obtained from the tax roll, state and county highway plans, plats or survey and sketches where no legal documents exist. Where coordinate geometry cannot be used to create the parcels, they are entered using the most accurate methods available. Parcel development is referenced to the Lincoln County Coordinate System and geographic control features. Methods for entry of parcels pertaining to condominium plats are reviewed on a case-by-case basis.]