“Subdivide” means the act of dividing land into two or more parts by platting, or by metes and bounds description, into tracts of less than thirty-six acres in any one calendar year, for the purpose of:
A. Sale for building purposes;
B. Laying out a municipality or any part thereof;
C. Adding to a municipality;
D. Laying out suburban lots; or
E. Resubdivision.
(Ord. 1179 § 2.2 (part), 1987)