Be careful... By definition, an easement has to cross one piece of property and benefit someone other than the owner of that property. So your lot is ALREADY a single lot, with a single owner responsible for the entirety of the lot, including that 50-foot easement.
But to answer your question, first, create your Parcels. You'll have three, one for the easement parcel, and one for each portion of your lot.
Go to Parcels- > Edit Parcels -> Edit Parcel Segments...
Select one of your lot lines, and the Parcel Layout Tools toolbar should appear. In the toolbar, select "Parcel Union", then select the the two lots you want to join.
Civil 3D labels do not utilize Annotative Text; they're their own beast. So the only way to show labels on one scale and not the other is to VPFREEZE the layer that contains the labels inside your paperspace viewport.