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• <br /> discusses Class I Subdivisions and permits the formation of that type of subdivision without <br /> • formal platting if the property was previously combined for tax purposes. The clear implication <br /> of that section is that the combination of lots for tax purposes has the additional effect of <br /> combining lots for zoning and other land use purposes. <br /> • <br /> • <br /> • <br /> • <br /> • <br /> • <br /> • <br /> • <br /> 15 <br />