1. Except as otherwise provided in this section, a person who proposes to divide any land for transfer or development into four lots or less shall: (a) Prepare a parcel map and file the number of copies, as required by local ordinance, of the parcel map with the planning commission or its designated representative or, if there is no planning commission, with the clerk of the governing body; and (b) Pay a filing fee in an amount determined by the governing body, unless those requirements are waived or the provisions of NRS 278.471 to 278.4725 , inclusive, apply. The map must be accompanied by a written statement signed by the treasurer of the county in which the land to be divided is located indicating that all property taxes on the land for the fiscal year have been paid, and by the affidavit of the person who proposes to divide the land stating that the person will make provision for the payment of the tax imposed by chapter 375 of NRS and for compliance with the disclosure and recording requirements of paragraph (f) of subsection 1 of NRS 598.0923 , if applicable, by the person who proposes to divide the land or any successor in interest. 2. In addition to any other requirement set forth in this section, a person who is required to prepare a parcel map pursuant to subsection 1 shall provide a copy of the parcel map to the Division of Water Resources of the State Department of Conservation and Natural Resources and obtain a certificate from the Division indicating that the parcel map is approved as to the quantity of water available for use if: (a) Any parcel included in the parcel map: (1) Is within or partially within a basin designated by the State Engineer pursuant to NRS 534.120 for which the State Engineer has issued an order requiring the approval of the parcel map by the State Engineer; and (2) Will be served by a domestic well; and (b) The dedication of a right to appropriate water to ensure a sufficient supply of water is not required by an applicable local ordinance. 3. If the parcel map is submitted to the clerk of the governing body, the clerk shall submit the parcel map to the governing body at its next regular meeting. 4. A common-interest community consisting of four units or less shall be deemed to be a division of land within the meaning of this section, but need only comply with this section and NRS 278.371 , 278.373 to 278.378 , inclusive, 278.462 , 278.464 and 278.466 . 5. A parcel map is not required when the division is for the express purpose of: (a) The creation or realignment of a public right-of-way by a public agency. (b) The creation or realignment of an easement. (c) An adjustment of the boundary line between two abutting parcels or the transfer of land between two owners of abutting parcels, which does not result in the creation of any additional parcels, if such an adjustment is approved pursuant to NRS 278.5692 and is made in compliance with the provisions of NRS 278.5693 . (d) The purchase, transfer or development of space within an apartment building or an industrial or commercial building. (e) Carrying out an order of any court or dividing land as a result of an operation of law. 6. A parcel map is not required for any of the following transactions involving land: (a) The creation of a lien, mortgage, deed of trust or any other security instrument. (b) The creation of a security or unit of interest in any investment trust regulated under the laws of this State or any other interest in an investment entity. (c) Conveying an interest in oil, gas, minerals or building materials, which is severed from the surface ownership of real property. (d) Conveying an interest in land acquired by the Department of Transportation pursuant to chapter 408 of NRS. (e) Filing a certificate of amendment pursuant to NRS 278.473 . 7. When two or more separate lots, parcels, sites, units or plots of land are purchased, they remain separate for the purposes of this section and NRS 278.468 , 278.590 and 278.630 . When the lots, parcels, sites, units or plots are resold or conveyed they are exempt from the provisions of NRS 278.010 to 278.630 , inclusive, until further divided. 8. Unless a method of dividing land is adopted for the purpose or would have the effect of evading this chapter, the provisions for the division of land by a parcel map do not apply to a transaction exempted by paragraph (c) of subsection 1 of NRS 278.320 . 9. As used in this section, domestic well has the meaning ascribed to it in NRS 534.350 .
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