A. Cemeteries and other burial plots while used for that purpose;

B. Divisions of land into lots or tracts each of which is 1/128 of a section of land or larger, or five acres or larger if the land is not capable of description as a fraction of a section of land;

C. Divisions made by testamentary provisions, or the laws of descent;

D. A division made for the purpose of alteration by adjusting boundary lines, between platted or unplatted lots or both, which does not create any additional lot, tract, parcel, site, or division nor create any lot, tract, parcel, site, or division which contains insufficient area and dimension to meet minimum requirements for width and area for a building site;

E. Assessor’s plats; provided, that they contain a survey of subdivision and contain permanent control monuments as required by Chapter 58.17 RCW. [Ord. 378 § 2 (Exh. 1), 1999.]