See
How to use ArcGIS samples
for help on compiling, setting up the debugger, and running the sample.
If the sample has associated data, you will find that the sample's zip file includes a "data" folder alongside the language folders.
However, you will need to update the sample to point to the location of the data once you have extracted all the files.
Compile and register the .dll.
Start ArcMap and add some parcel data with a numeric field.
Customize ArcMap and place the sample tool on a toolbar.
Start editing and select a parcel feature template.
Select the tool and sketch over some parcels.
On the PIN dialog box, select the PIN field. Add a start PIN and increment.