"Subdivision" means any one or more of the following:
(a) The division of any parcel of land shown as a unit or as contiguous units on the last preceding County Auditor's record, into two or more parcels, sites or lots, any one of which is less than five acres for the purpose, whether immediate or future, or transfer of ownership, provided, however, that the division or partition of land into parcels of more than five acres not involving any new streets or easements of access, and the sale or exchange of parcels between adjoining lot owners, where such sale or exchange does not create additional building sites, shall be exempted.
(b) The improvement of one or more parcels of land for residential, commercial or industrial structures or groups of structures involving the division or allocation of land for the opening, widening or extension of any street or streets, except private streets serving industrial structures; the division or allocation of land as open space for common use by owners, occupants or leaseholders or as easements for the extension and maintenance of public sewer, water, storm drainage or other public facilities.
(c) The resubdivision of land heretofore divided or platted into lots, sites or parcels.
(Ord. 90-44. Passed 9-4-90.)