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“Lot” means a portion of land separated from other portions of land by description as on a Final or Parcel Map or by metes and bounds for the purpose of sale, lease, financing or separate use. Assessor’s parcels are separations of property pursuant to the Revenue and Taxation Code for valuing property for tax purposes only. Assessor’s parcels do not create or establish a lot or legal building site, nor do they merge previous legally created lots that were created under the provisions of the Subdivision Map Act or any prior law. Assessor’s parcels are not intended to supersede requirements of zoning, building or subdivision Code sections. (Ord. 1146, § 6, 7/19/1977; Ord. 1290, § 2, 12/12/1978)