(a) The division of any parcel of land shown as a unit or as contiguous units on the preceding tax roll, into two or more parcels, sites or lots, any one of which is less than five acres, for the purpose, whether immediate or future, of transfer of ownership; provided, however, that the division or partition of land into parcels of more than five acres, each not involving any new streets or easements of access, and the sale or exchange of parcels between adjoining landowners, where the sale or exchange does not create additional building sites, shall be exempted; or
(b) The improvement of one or more parcels of land for residential, commercial or industrial 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 spaces for common use by owners, occupants or lease holders or as easements for the extension and maintenance of public sewer, water, storm drainage or other public facilities.
(Ord. 99-207, passed 1-10-2000)
Statutory reference:
Similar definition, see R.C. § 711.001(B)