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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 ...
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.
Lot: A subdivision of a section which is not an aliquot part of the section but which is designated separately. A lot is typically irregular in shape, and its acreage varies from that of regular aliquot parts. Initial point: The starting point for a survey; the intersection point of the Principal meridian and the Base line in a given region.
While still in hand-me-down use, this system has been largely overtaken in the past few centuries by newer systems such as rectangular (government survey) and lot and block (recorded plat). Typically the system uses physical features of the local geography, along with directions and distances, to define and describe the boundaries of a parcel ...
In most countries, legal systems have developed around the original administrative systems and use the cadastre to define the dimensions and location of land parcels described in legal documentation. A land parcel or cadastral parcel is defined as "a continuous area, or more appropriately volume, that is identified by a unique set of ...
Cadastral surveying is the sub-field of cadastre and surveying that specialises in the establishment and re-establishment of real property boundaries. It involves the physical delineation of property boundaries and determination of dimensions, areas and certain rights associated with properties.
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,