12-5-2: 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, provided that a covenant and agreement form for previously platted lots, approved by the City, or a combination and segregation form for unplatted lots, approved by the City, has been executed and recorded with the Kootenai County Clerk, which shall permanently combine the subject lots.
   B.   Any division of land made by testamentary provision or the laws of descent. Lots or tracts of land 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 a regulated 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. These exemptions shall only apply if the improvements as provided in chapter 6, "Required Subdivision Improvements", of this title, are either constructed prior to conveyance of said property, or, with the approval of the City Council, construction of the required improvements is 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. Construction plans for required improvements shall be reviewed and approved by the City Engineer prior to the commencement of any construction, and all construction inspections, acceptance of infrastructure, and warranty requirements, as provided for in subsections 12-3-4K and L of this title, shall be applicable. (Ord. 582, 7-10-2018)