Neb. Rev. Stat. § 19-921: Neb. Rev. Stat. § 19-921

For the purposes of sections 16-901 to 16-905 and 19-916 to 19-920 , in the area where a city of the first class, city of the second class, or village has a comprehensive plan and has adopted subdivision regulations pursuant thereto, subdivision shall mean the division of 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 shall not be considered to be a subdivision when the smallest parcel created is more than ten acres in area.