Traffic Analysis Zones (TAZs) are geographical regions utilized in transportation planning. Evaluating the provided statements:
(A) TAZ boundaries are not typically dictated by physical barriers like rivers or mountains. Instead, they are often delineated by natural features or land use. This approach is flexible and can vary based on the specific study and region. Consequently, statement (A) is incorrect.
(B) Demographic attributes, including the population size and composition of a TAZ, are subject to change with the influx of new residents. This is accurate, as TAZs represent dynamic areas influenced by evolving population patterns. Therefore, statement (B) is correct.
(C) A cordon line serves to establish the perimeter of the study area that encompasses the TAZs, a common practice in transportation planning. This confirms that statement (C) is correct.
(D) Depending on the territorial size and population distribution, TAZs may encompass multiple wards. Thus, statement (D) is incorrect.
Conclusion: Statements (B) and (C) are the accurate ones.