Land Development and Subdivision

**Exclusions/References:** - Units mainly engaged in - (a) constructing buildings on lots they subdivide or develop are included in the appropriate classes of Subdivision 30 Building Construction; - (b) construction of roads on a subcontract basis for land subdividers are included in Class 3101 Road and Bridge Construction; and - (c) legal subdivision of land without land preparation are included elsewhere in the classification system based on the primary activity of the unit. **Primary Activities:** - Land subdivision or development