The size of a parcel of land is described by a deed which is recorded at the Registry of Deeds in each properties representative County within the Commonwealth of Massachusetts and governed by the Zoning Act (M.G.L. Chapter 40A), and the Subdivision Control Law (M.G.L. Chapter 41, Section 81). Lot size may also be described in the form of an Assessors Tax Map, Definitive Subdivision Plan or a Plan of Land. The age of material describing the size of a parcel is important to the relevant accuracy of the size being described on the deed or an accompanied plan. Lot size is important to determine the conformance to current Zoning By-Laws or Ordinances which pertain to the allowable use of a parcel of land. Lot sizes are prepared by a land surveyors registered in the Commonwealth of Massachusetts and sometimes approved by local jurisdictional authorities within a town or city. Permitting may vary depending on the parcel size with jurisdictional regulatory authority included but not limited to local Building Department, Planning Board, Zoning Board of Appeals (ZBA) and Board of Selectmen. An under sized parcel which describes monumentation that is present on the subject parcel provides visual clarity of the perimeter of the boundary. Understanding the boundary of the property determines the land value.