I receive just one tax bill on several adjacent subdivided lots that I own all covered by one APN. How can I get separate APNs and tax bills?

  If the City's or County's Building, Community Development or Planning Department confirms, in writing, that each of the lots can be developed, financed, leased or sold separately, then the Assessor's staff can assign separate APNs to each lot, resulting in separate tax bills for each lot.