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An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.
Combining Parcels for Tax Purposes Any owner wishing to do so must complete the form for combining parcels (PDF) available from the Real Property Department. In order for any such request to be granted, all the following must be true: All delinquent property taxes need to be paid before parcels can be combined.