Footnote 399

Stewart , 429 F. Supp. at 660-61 (“For whatever reason, they have treated the three tracts as independent with regard to the ownership interests held therein.”); accord SESH , 2008 WL 127490, at *1-3 (no unity of ownership among two adjacent tracts, one owned in fee by one person and the second owned by the same person and his parents).