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

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

C. Any division of land pursuant to RCW 58.17 governing divisions containing dedications and divisions into five or more lots, parcels or tracts;

D. Boundary line adjustment of parcels not in a recorded plat or short plat, where access is not affected and where no new lot is created thereby, or where no lot is reduced in size below the minimum square footage required by the applicable zoning control;

E. Divisions of land due to condemnation or sale under threat thereof, by an agency or division of government vested with the power of condemnation;

F. Any division of land lots, tracts, or parcels where the smallest lot is one one-hundred-twenty-eighth of a section of land or larger, or is five acres or larger if the land is not capable of description as a fraction of a section of land. For purposes of computing the size of any lot under this item which borders on a street, the lot size shall be expanded to include that area which would be bounded by the centerline of the street and the side lot running perpendicular to such centerline.