Subdivision means the division of a tract or parcel of land into two or more lots, building sites or other divisions for the purpose, whether immediate or future, of sale or building development, and includes all division of land involving a new street or a change in existing streets, and includes a resubdivision and, where appropriate to the context, relates to the process of subdividing or to the land or area subdivided.
The following actions are not included within this definition: (1) The combination or recombination of portions of previously platted lots where the total number of lots is not increased; (2) The division of land into parcels of five acres or more where no new street is involved; or (3) The partition of land by court decree.