A tentative and final map shall be required for all subdivisions creating five or more parcels, five or more condominiums as defined in Section 783 of the Civil Code, a community apartment project containing five or more parcels, or for the conversion of a dwelling to a stock cooperative containing five or more dwelling units, except where any one of the following occurs:
(a) The land before division contains less than five acres, each parcel created by the division abuts upon a maintained public street or highway, and no dedications or improvements are required by the legislative body.
(b) Each parcel created by the division has a gross area of 20 acres or more and has an approved access to a maintained public street or highway.
(c) The land consists of a parcel or parcels of land having approved access to a public street or highway, which comprises part of a tract of land zoned for industrial or commercial development, and which has the approval of the governing body as to street alignments and widths.
(d) Each parcel created by the division has a gross area of not less than 40 acres or is not less than a quarter of a quarter section.
(e) The land being subdivided is solely for the creation of an environmental subdivision pursuant to Section 66418.2.
(f) A parcel map shall be required for those subdivisions described in subdivisions (a), (b), (c), (d), and (e).