The term subdivision shall not include:
   A.   Any adjustment of boundaries between two (2) or more contiguous unplatted parcels that does not create any additional parcels. Parcel boundary adjustments shall comply with all zoning standards, including minimum setbacks, parcel sizes, street frontage, etc.
   B.   Any division of land created for cemetery or burial plots.
   C.   Divisions resulting from the conveyance of a parcel of land to a taxing district, government agency or utility regulated by the public utilities commission, provided that the parcel will not be used for habitable structures, such as offices, service centers, living quarters, or fire stations. (Ord. 172, 7-8-2021)