A. Cemeteries and other burial plots while used for that purpose;

B. Divisions of land into lots or tracts each of which is at least 20 acres. For purposes of computing the size of any lot under this subsection which borders on a street or road, the lot size shall be expanded to include that area which would be bounded by the center line of the road or street and the side lot lines of the lot running perpendicular to such center line;

C. Divisions made by testamentary provisions, or the laws of descent;

D. Divisions of land into lots or tracts classified for industrial or commercial use or for the purpose of lease when no residential structure other than mobile homes or travel trailers are permitted to be placed on the land when the City has approved a Binding Site Plan in accordance with Land Use Code requirements;

E. A division made for the purpose of alteration by adjusting boundary lines between platted or unplatted lots or both which does not create any additional lot, tract, parcel or site, in accordance with LUC 20.45B.260;

F. Any division of land by short subdivision as provided for in Chapter 20.45B LUC. (Ord. 5089, 8-3-98, § 48; Ord. 3937, 7-18-88)