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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 ...
The part of the boundary of the lot next to a street or road is the frontage. Developers try to provide at least one side of frontage for every lot, so owners can have transport access to their lots. As the name implies, street frontage determines which side of the lot is the front, with the opposite side being the back.
The Public Land Survey System (PLSS) is the surveying method developed and used in the United States to plat, or divide, real property for sale and settling. Also known as the Rectangular Survey System, it was created by the Land Ordinance of 1785 to survey land ceded to the United States by the Treaty of Paris in 1783, following the end of the ...
The lot and block system is perhaps the simplest of the three main survey systems to understand. For a legal description in the lot and block system a description must identify: the individual lot, the block in which the lot is located, if applicable, a reference to a platted subdivision or a phase thereof,
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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.
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