76-4-103. What constitutes subdivision. A subdivision consists of only those parcels of less than 20 acres that have been created by a division of land, and the plat must show all of the parcels, whether contiguous or not. The rental or lease of one or more parts of a single building, structure, or other improvement, whether existing or proposed, is not a subdivision, as that term is defined in this part, and is not subject to the requirements of this part.