A tentative subdivision and final map shall be required when it is determined by the department that a division of land will result in a division into five or more parcels, five or more condominiums, a community apartment project containing five or more parcels or for the conversion of a dwelling to a stock cooperative containing five or more dwelling units, except where:
A. 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; or
B. Each parcel created by the division has a gross area of 20 acres or more and has an approved access to a maintained public street or highway; or
C. 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; or
D. Each parcel created by the division has a gross area of not less than 40 acres or is not less than one quarter of one quarter section; or
A parcel map shall be required for those subdivisions described in subsections (A), (B), (C) and (D) of this section, unless waived by the Planning Commission in accordance with the provisions of Chapter 23.11 SCC.
A conveyance of land to a governmental agency, public entity or subsidiary of a utility for rights-of-way shall not be counted as a parcel, whether fee, easement or license.