If land has been drawn as two or more separate assessor’s parcels, does that mean those APN's can each be separately transferred, sold, leased, financed or developed ?

 No.  Depending on where the land is located, the city’s or county’s building, planning and/or community development department has primary authority to determine if any specific area of land can be separately transferred, sold, leased, financed or developed.

  Assessor’s maps, assessor’s parcels and the information shown thereon, are created and maintained for local property assessment and taxation purposes only.  And, as such, may not conform to state and local land division and development laws.  No liability is assumed by the Assessor for the use of such maps, parcels and information shown thereon for any other purposes whatsoever.