When geographically stratifying properties, which type of boundaries should align with physical or political aspects?

When geographically stratifying properties, aligning boundaries with physical or political aspects is crucial for ensuring accurate representation and analysis. Boundaries serve as established demarcations that provide clarity and precision in data segmentation, reinforcing the relevance of the geographical information by incorporating natural features like rivers and hills, or human-made divisions such as county lines and property lines.

By using well-defined boundaries, assessors can create strata that are meaningful for valuation and comparison purposes. This alignment facilitates a better understanding of property characteristics, market conditions, and demographic factors within specific areas, which are essential for effective property assessment and administration.

The other options do not convey the same sense of established divisions. Lines might suggest a more arbitrary or undefined separation, distances focus solely on measurement rather than demarcation, and zones can be too broad or vague without the defined edges that boundaries provide. Therefore, boundaries are the most appropriate choice for aligning with both physical and political aspects in the stratification of properties.