The PCL (Parcelization) references that there has been a severance or consolidation of land completed on the property. MPAC identifies the properties involved, whether it's a severance or a consolidation and assigns new roll numbers when required. These new roll numbers reflect the apportionment of value from the original or parent roll number as of roll return for the specific tax year(s). MPAC then provides notification through a severance/consolidation information form or SCIF.