A split requires a recorded deed, court judgment, or an approved final subdivision plat. In addition, a minor land division permit and a signed Request to Split Form (PDF) may be required. A recorded survey will create a split if the individual surveyed lots are each uniquely identified by a lot or parcel number on the plat. On the other hand, a recorded survey, which does not identify each lot/parcel with a unique identifier, will not create a parcel split in and of itself, since no unique legal description has been established for each lot/parcel by the recorded survey. Finally, if the recorded survey contains a statement indicating that the intent of the survey is not to split the parcel, a parcel split will not occur (Assessor policy).