What is a plat map?

A plat map is specifically designed to depict how land is divided into individual lots, often including streets, easements, and other details pertinent to land use. This type of map is essential for urban planning and real estate, as it provides a visual representation of land divisions that makes it easier for buyers to understand the layout of a property, the dimensions of each lot, and how they relate to adjacent properties. Plat maps are frequently used in the context of subdivisions, where developers create a design that conveys how residential, commercial, or mixed-use properties will be organized within a given area, making option B the most accurate description.

In contrast, the other options refer to different concepts: showing property taxes relates to financial assessments, a diagram of property improvements focuses on structures and alterations made to the land, and a graphical representation of a land sale might describe the transaction details rather than the actual layout or divisions of the property. Each of those choices lacks the specificity that defines a plat map's purpose and function in real estate and land management.