Yes, a Lot Merger application merges two or more parcels and makes them one, and is finalized by a recorded document. A Lot Merger is different than a Lot Combination which is processed through the County Assessor Office, and is done for taxation and billing purposes. With a lot merger, the lots become one, and can only be re-divided and sold separately if they are in compliance with Subdivision Map Act, County General Plan and County Development Code. For information on Lot Mergers, please see: Lot Merger Application Form.