This is a question that continues to confuse me. The property I have been asked to appraise consists of a house on one lot which has one parcel number and one field card, plus an additional buildable lot which has a seperate parcel number and a seperate field card. Both lots are non-confoming,and both are grandfathered. Normally my response would be that this is really 2 appraisals, one with the lot and the dwelling, and one with the seperate lot, and that they can be reported on one form, but they are seperate appraisals. HOWEVER, the two lots were purchased together on one deed, and I have had several appraisers who should know tell me that if 2 lots were purchased on the same deed they should be appraised as one parcel. This doesn't make sense to me, because my experience is that every town has different rules regarding whether and when lots are considered to be conjoined, and in my mind, if the lot is buildable, even if it is a non-conforming lot, it should be appraised seperately as a land appraisal. Can anyone shed some light on this issue for me?