§ 1B. Exemption from platting requirements.

The following subdivisions of land shall be exempt from the requirements of Section 1A of this Appendix B, provided the requirements set forth in this section are met:

(1)

Land divided solely because of a partition deed, devise or intestacy and not for developmental purposes, provided the resulting land ownership is consistent with the terms of the partition deed, the probated will or the intestacy law. A plat showing such division and resulting ownership shall be filed with the commission.

(2)

A gift of land, provided the gift is totally a gift for love and affection only and not for developmental purposes, and a timely Federal Gift Tax Return is filed with the Internal Revenue Service. A plat showing the division and the resulting ownership shall be filed with the commission, together with a copy of the Federal Gift Tax Return. In the event the gift was not of sufficient value to require filing a Federal Gift Tax Return, then an affidavit to such effect shall be filed with the plat.

(Ord. No. 88-45, § 3, 6-21-88)