For farmland 3A and 3B, how is the land treated for tax sale purposes?

• A. A single parcel.
• B. Two separate parcels.
• C. Not eligible for tax sale.
• D. Must be sold separately.

Answer: (A)

The main idea is that land used as one farming unit under the same ownership is treated as a single parcel for tax sale purposes. Farmland 3A and 3B are part of one continuous farm operation with one owner and one tax account, so they are combined into one parcel for the sale. This approach ensures the tax lien covers the entire farming unit and avoids dividing the sale across separate, duplicate liens. If the parcels were separate operations or owned by different entities, they could be considered separate parcels, but in this scenario they are viewed as one unit.