Neb. Rev. Stat. § 23-372: Neb. Rev. Stat. § 23-372

For purposes of sections 23-372 to 23-377 , subdivision shall mean the division of a lot, tract, or parcel of land into two or more 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 subdivision when the smallest parcel of land created is more than ten acres in area.