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A type of the Lot and Block system is frequently used for tax identification purposes in the United States. This designation, often called a Tax Identification Number or Tax Parcel Number, is not directly based on the legal description of the property. The system can be used even if the property is not legally described by the Block and Lot system.
The terms lot and parcel are often used interchangeably, but they have different meanings. [1] A parcel is an identification for taxation purposes, while a lot is a recognized subdivision of property with a written legal description that addresses permissions or constraints upon its development. It is possible for a parcel to have more than one ...
This is regardless of whether they are on land, water or defined by natural or artificial features. [1] It is an important component of the legal creation of properties. A cadastral surveyor must apply both the spatial-measurement principles of general surveying and legal principles such as respect of neighboring titles.
The description of a whole lot for legal purposes is complete in the identification of the township and the lot within the township. A legal land description in Manitoba, Saskatchewan, and Alberta would be defined by the Dominion Land Survey. For example, the village of Yarbo, Saskatchewan is located at the legal land description of SE-12-20-33 ...
After the filing of a plat, legal descriptions can refer to block and lot-numbers rather than portions of sections. [3] In order for plats to become legally valid, a local governing body, such as a public works department, urban planning commission, zoning board, or another organ of the state must normally review and approve them.
A land parcel or cadastral parcel is defined as "a continuous area, or more appropriately volume, that is identified by a unique set of homogeneous property rights". [ 3 ] Cadastral surveys document the boundaries of land ownership, by the production of documents, diagrams, sketches, plans ( plats in the US), charts, and maps.
A typical description for a small parcel of land would be: "Commencing at a corner at the intersection of two stone walls near an apple tree on the north side of Muddy Creek road one mile above the junction of Muddy and Indian Creeks, thence north for 150 rods to the end of the stone wall bordering the road, thence northwest along a line to a large standing rock on the corner of the property ...
The layout of the lots is mapped on a plat diagram, which is recorded with the government, typically the county recorder's office. The blocks between streets and the individual lots in each block are given an identifier, usually a number or letter. Land originally granted by the government was commonly done by documents called land patents ...