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A "tier" in the rectangular survey system is like a row of rectangles on a grid. This grid is used to divide land into neat pieces, so people know exactly where their property starts and ends. Tiers run horizontally, and they're lined up between two imaginary lines called "parallels."
Imagine a giant chessboard that represents pieces of land. The rows on the chessboard are like the tiers in the rectangular survey system. So if you owned a piece of land that was in the third row from the bottom, your property would be in the third tier, neatly placed between two parallels.
"Wit & Whimsy with the Dumb Ox: Unlocking Knowledge with Rhyme:"
In the land where properties lay,
A system neat, to keep chaos at bay.
Rows of rectangles, oh so clear,
These are what we call a "tier."
Between parallels, these tiers reside,
Running horizontally, side by side.
So when you find your land, so dear,
You'll know just where it sits, in which tier!