“Partition” means to divide an area or tract of land into two or three parcels within a calendar year when such area or tract of land exists as a unit or contiguous units of land under single ownership at the beginning of such year.

1. “Partition” does not include divisions of land resulting from the creation of cemetery lots; and “partition” does not include any adjustment of a lot line by the relocation of a common boundary where an additional parcel is not created and where the existing parcel reduced in size by the adjustment is not reduced below the minimum lot size established by any applicable code.

2. “Partition” does not include the sale of a lot in a recorded subdivision, even though the lot may have been acquired with other contiguous lots or property by a single owner.