What is the difference between a "taxlot" and a "legal lot of record?"

A. A "taxlot" is an area of land defined by a polygon on the assessor map.  An account number is assigned to track the ownership and tax information related to it.  A "legal lot of record" is tracked by the Planning office, who track if a parcel was created legally by deed, ordinance, and within zoning laws.  A "legal lot of record" can be a taxlot but not all taxlots are "legal lots of record."