124 Neb. Admin. Code, ch. 1, § 087 - "Subdivision"
"Subdivision" means the division of a lot, tract, or parcel of land into two or more lots, sites, or other divisions of land for the purpose, whether immediate or future, of ownership or building development, except that the division of land will not be considered to be a subdivision when the smallest parcel created is more than 10 acres in area. For the purposes of this regulation, the term "subdivision" includes the dividing of an area of land into smaller areas to be sold, transferred, leased, rented, or allowed to be used for the purpose of constructing or locating a dwelling or non-dwelling facility that generates wastewater.
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