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Concept
Parcelle
Résumé
In real estate, a lot or plot is a tract or parcel of land owned or meant to be owned by some owner(s). A plot is essentially considered a parcel of real property in some countries or immovable property (meaning practically the same thing) in other countries. Possible owner(s) of a plot can be one or more person(s) or another legal entity, such as a company/corporation, organization, government, or trust. A common form of ownership of a plot is called fee simple in some countries.
A small area of land that is empty except for a paved surface or similar improvement, typically all used for the same purpose or in the same state is also often called a plot. Examples are a paved car park or a cultivated garden plot. This article covers plots (more commonly called lots in some countries) as defined parcels of land meant to be owned as units by an owner(s).
Like most other types of property, lots or plots owned by private parties are subject to a periodic property tax payable by the owners to local governments such as a county or municipality. These real estate taxes are based on the assessed value of the real property; additional taxes usually apply to transfer of ownership and property sales. Other fees by government are possible for improvements such as curbs and pavements or an impact fee for building a house on a vacant plot. Property owners in the United States and various other countries are also subject to zoning and other restrictions. These restrictions include building height limits, restrictions on architectural style of buildings and other structures, setback laws, etc.
In New Zealand land lots are generally described as sections.
A lot has defined boundaries (or borders) which are documented somewhere, but the boundaries need not be shown on the land itself. Most lots are small enough to be mapped as if they are flat, in spite of the curvature of the Earth. A characteristic of the size of a lot is its area. The area is typically determined as if the land is flat and level, although the terrain of the lot may not be flat, i.
Source officielle
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