A tentative and final parcel map shall be required for those subdivisions described below:
A. 
A subdivision of land creating four or less parcels;
B. 
The land before division contains less than five acres, each parcel created by the division abuts upon a maintained public street or highway, and no dedications or improvements are required by the legislative body;
C. 
Each parcel created by the division has a gross area of twenty acres or more and has an approved access to a maintained public street or highway;
D. 
The land consists of a parcel or parcels of land having approved access to a public street or highway which comprises part of a tract of land zoned for industrial or commercial development and which has the approval of the governing body as to street alignments and widths;
E. 
Each parcel created by the division has a gross area of not less than forty acres or is not less than a quarter of a quarter section.
(Prior code § 27-45.01)
All parcel maps are required to have a tentative parcel and a final parcel map.
(Prior code § 27-45.02)