"Subdivision" means the division, by any subdivider, of any unit or units of improved or unimproved land, or any portion thereof, shown on the latest equalized county assessment roll as a unit or as contiguous units for the purpose of sale, lease, financing, transfer, gift or any other purpose whether immediate or future, except for leases of agricultural land for agricultural purposes. Property shall be considered as contiguous units, even if it is separated by roads, streets, utility easements or railroad rights-of-way. "Subdivision" includes a condominium project as defined in Section
1350 of the Civil Code, a stock cooperative as defined in Section
11003.2 of the State Business and Professions Code, or a community apartment project as defined in Section
11004 of the State Business and Professions Code. Any conveyance of land to a governmental agency, public entity or public utility shall not be considered a division of land for purposes of computing the number of parcels. As used in this section, "agricultural purposes" means the cultivation of food or fiber or the grazing or pasturing of livestock. "Subdivision" does not include those projects excluded by Government Code Sections
66412,
66412.1 and
66412.2.
(O4060; O4306)