Description: Area appearing unimproved on most recent aerial photography, without regard to developability and accessibility. On partially developed parcels, only undeveloped areas 1/2 acre or larger are included. Vacant tax lots are those that have no building, improvements or identifiable land use. Lots under site development are only considered developed if structure is evident. For example, earthwork and grading are considered vacant but buildings under construction (foundation or more) are considered developed. Parks and open spaces are treated as developed. During the assessment of each tax lot, no consideration is given to constrained land, suitability for building, or to redevelopment potential.