Tax figures and parcel(s)

[Ryan Watson]

Im anylizing some commercial properties and have noticed the different tax rates compared to the total property square footages. It seems that the properties that are made up of multiple smaller lots, where the building takes up 75% of one or two the lots has a much higher tax then a lot that is layed out as one big chunk, and the space for the building is a much smaller ratio compared to the lot size. Am I on to something here or can you pull some strings down town to change the property lines around to facilitate a lower tax rate? Im trying to take into consideration asphalt vs stone parking lots as well, but im not sure.

If true would this apply to any zoning?