12-3-2: EXEMPTIONS:
The provisions of this chapter shall not apply to the following:
   A.   The transfer of land between two (2) adjacent property owners, which does not result in the creation of any additional building site and/or lot, provided that a covenant and agreement form for previously platted lots, approved by the City has been executed and recorded with the Kootenai County Clerk, which shall serve to permanently combine the subject lots and the requirements identified in 12-10-1 are met.
   B.   Any division of land made by testamentary provision or the laws of descent. Lots or tracts so created must comply with lot size, frontage, and other standards established by this Code and other applicable laws to be eligible for a building permit or to qualify for establishment of an authorized land use.
   C.   Divisions resulting from the conveyance of a lot or tract of land to a taxing district, government agency, or utility regulated by the Public Utilities Commission, providing the lot or tract will not be used for habitable structures such as offices, service centers or fire stations, provided that one of the following conditions have been met:
      1.   The improvements, as provided in chapter 6, "Required Subdivision Improvements", of this title, are constructed, or have been constructed on the lot or tract being conveyed, prior to the actual conveyance of said property;
      2.   With the approval of the City Council, construction of said improvements, as required in chapter 6 of this title, are deferred for a period not to exceed five (5) years, with the owner providing surety, in a form approved by the City Attorney, in the amount of one hundred fifty percent (150%) of the estimated cost of the improvements; or
      3.   In the event that the lot or tract being conveyed is less than four thousand (4,000) square feet, and has a right-of-way frontage of less than one hundred (100) linear feet, the City may accept payment in lieu of improvements, for improvements as required in chapter 6 of this title.
In all cases, construction plans for required improvements, and cost estimates, as may be required, shall be prepared by the entity requesting such exemption, for review and approval by the City Engineer prior to the commencement of any construction. In the case of actual construction of improvements by the requesting entity, all construction inspections, acceptance of infrastructure, and warranty requirements, as provided for in subsections 12-3-4K and L of this chapter, shall be applicable. (Ord. 582, 7-10-2018; amd. Ord. 615, 12-29-2020)