I ran into another situation a few years back where an easement effectively became a defacto 'parcel' through an exclusion in a conveyance. Client had an aliquot part he wanted subdivided. The parcel was bisected by a major highway where DOT had only an easement interest in the highway across his property, fairly common. When the client received titled to his land from the original seller, the highway ROW (easement) was specifically excluded. What complicated things more was in the mean time DOT had done a number of takes to which they did take fee title, but the original ROW remains an easement and the underlying fee ownership remains with the descendants of original seller. The highway easement in effect became a defacto 'orphan' parcel.
In the case above, the Borough had little to do with it. Property owners don't even pay property taxes in this Borough and the platting authority in pretty lax, so the assessors had nothing to do with it, just a 'inane' poorly worded note that led to confusion on the part of lay people.
Looks like they are trying to differentiate between different easement types. "Elect." easement, and "GVEA" easement (whatever that is)...and an ingress/egress easement soley for the benefit of the tract. Poorly written note.
