Is an Assessors parcel the same as a legal, buildable lot?
Not necessarily. The Assessor creates parcels for the purpose of valuation and taxation. There are instances in which the Assessor must divide a parcel into multiple parcels with separate Asessor Parcel Numbers. These parcel splits DO NOT SPLIT a property legally and DO NOT determine whether it is a buildable site. Typically, Assessor’s parcels match the legal lot boundaries but you should never assume so without checking with the county or city planning departments.