Which parcels are considered as one?

• A. 3A and 3B
• B. 1A and 2B
• C. 4A and 4B
• D. 2A and 5B

Answer: (A)

For tax purposes, two parcels are treated as one when they form a single, contiguous piece of land under one owner and are used as a single unit. Contiguity and common ownership are the key ideas: if the parcels adjoin each other and aren’t separated by a boundary that creates distinct ownership or use, they’re combined into one parcel for assessment.

In this question, the pair that shares a boundary and is under the same ownership fits that criterion, so they are considered one parcel. Parcels that aren’t touching or aren’t owned by the same person don’t form the single unit and remain separate parcels.