“Subdivision” means the division, by any subdivider, of any unit or units of improved or unimproved land, or any portion thereof, shown on the latest equalized County assessment roll as a unit or as contiguous units, for the purpose of sale, lease, financing, transfer, gift or any other purpose, whether immediate or future, except for leases of agricultural land for agricultural purposes. Property shall be considered as contiguous units even if it is separated by roads, streets, utility easement or railroad rights-of-way. “Subdivision” includes a condominium project as defined in Section 1351(f) of the Civil Code; a community apartment project, as defined in Section 1351(d) of the Civil Code; the conversion of existing dwelling units to a stock cooperative as defined in Section 1351(m) of the Civil Code; or a community apartment project as defined in Section 11004 of the State Business and Professions Code. Any conveyance of land to a governmental agency, public entity, or public utility shall not be considered a division of land for purposes of computing the number of parcels. As used in this section, “agricultural purposes” means the cultivation of food or fiber or the grazing or pasturing of livestock. “Subdivision” does not include those projects excluded by Government Code Sections 66412, 66412.1, and 66412.2.