How Are Sections Subdivided?
Sections are typically divided into “quarters,” i.e., the NE, NW, SE and SW quarters. Each is one-half mile square and so contains 160 acres. Such quarters can, in turn, be further subdivided further into (i) “halves” (i.e., the E 1/2, W 1/2 or N 1/2 and S 1/2), forming a rectangle one-quarter mile wide and one-half mile long, containing 80 acres, or (ii) “quarters” or “corners” forming a square one-quarter mile on each side, containing 40 acres. Thus, for example, in the description “SE 1/4 of the NW 1/4 of Section X,” the first “1/4” designates a 40 acre square located in the southeast “corner” of the larger, 160 acre “quarter” in the northwest part of the section.