Each year, land owners who subdivide, then sell off portions of their property cumulatively create literally thousands of new lots.
Differences over the valuation of property are handled by the Assessment Appeals Board.
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 there may be a separate tax bill for each lot.
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Official 1913 Assessor's map, includes school districts
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