I want to say in the early 1980s, Moultonborough merged our two separately, purchased lots into one large lot. No discussion... my mother learned of this merger by courier. She spent a lot of time and energy (and limited resources) fighting this merger with the powers that be in Moultonborough, but for naught.
My parents had purchased our first 100 feet of lakefront property in 1952, and the second (and adjoining) 100 feet in 1956. Since sub-divided lots are taxed at a higher rate (correct me if I am mistaken here!), the only benefit was that we were taxed at a slightly lower rate for the one merged lot. However, my mother lost her ability to ever sell that adjoining lot had she ever chosen to do so. It was her "nest egg" which was no more....