Inspector Gadget
REGISTERED
I'm a building inspector not a development officer or planner, but I'd suggest the logic is something like this:Whether two lots are "considered" to be one lot for taxation purposes is a different matter than ownership for zoning and building purposes. I can't imagine any jurisdiction in which two parcels, described in the land records by two separate deeds, would or could be arbitrarily merged into one lot -- without the owner's consent.
If the lots are subsumed under one tax bill, the two properties are treated as a singular unit because the singular tax creates the effect of a singular lot.
Or in reverse, if the owner intended on selling one and keeping the other, they would be on two separate tax bills.