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When the originating parcel is divided into two or more parcels, and a new Parcel ID is assigned to each new parcel.
When the originating parcel is combined with one or more parcels and a new Parcel ID is assigned to the new parcel.
The description of real estate (property) used to identify real estate in legal transactions. A legal description can be found in a deed, mortgage, or other purchase document or may be obtained from a county recorder, tax assessor, or similar official.