SUBDIVISION (SALDO)

The division or redivision of a lot, tract or parcel of land by any means into two (2) or more lots, tracts, parcels or other divisions of land, including changes in existing lot lines for the purpose, whether immediate or future, of lease, partition by the court for distribution to heirs or devisees, transfer of ownership or building or lot development; provided, however, that the SUBDIVISION by lease of land for agricultural purposes into parcels of more than ten (10) acres, not involving any new STREET or easement of access or any residential dwelling, shall be exempted.