official recording (e.g., recorded in the files of the County Engineer). The legal description of a property under the Lot and Block system may be something like; Lot 5 of Block 2 of the South Subdivision plat as recorded in Map Book 21, Page 33 at the Recorder of Deeds. Some simple maps may only contain a lot and map number, such as Lot C of the Riverside Subdivision map as recorded in Map Book 12, Page 8 in the office of the City Engineer. The more technical details of the legal description are all contained in the recorded plat map and there is no need to reiterate them in a deed or other legal description. By contrast, a Public Land Survey System legal description of the same property would be something like SW 1/4 SW1/4 NE1/4 SW1/4 SEC 18 T1S R1E Humboldt Meridian. The metes and bounds description may be something like, Beginning at a monument located at the SE corner of the property now or formerly of J.W. Smith; thence north 330 feet to a point; thence east 330 feet to a point; thence south 330 feet to a point, thence west 330 feet to the place of beginning. Other uses A type of the Lot and Block system is frequently used for tax identification purposes in the United States. This designation, often called a Tax Identification Number or Tax Parcel Number, is not directly based on the legal description of the property. The system can be used even if the property is not legally described by the Block and Lot system. A property legally described by a metes and bounds description may still be assigned a Tax Identification Number based on a separate Lot and Block system. In this case, a survey of all parcels in the county or municipality would be combined to create a separate Block and Lot system to identify the properties for taxation purposes. For example, a metes and bounds described parcel may be assigned the Tax Identification Number 14-55-118, which has nothing to do with the legal description of the property recorded in the deed other than its use to create the tax Block and Lot maps. In this case, the first number may be used to indicate the local municipality, the second number indicates the tax map on which the property is recorded, and the third number is the parcel identification