Lot splitting is simply the division of any parcel into two or more lots for the purpose of sale, lease, or financing.
It can be costly therefore talk to someone before acting. Often the starting point is the designated areas Planning Department.
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John,
Splitting a parcel is typically done for development or the ability to deed separate parcels. The reverse also is true through combining or assembling of parcels.
John,
One of the keys to splitting lots successfully - if you aren't doing it for specific buyers that are already known to you - is to achieve a size and layout appropriate for each site to be used advantageously. Don't put all the trees on one site and none on the other, for instance, unless it makes sense. DOn't divide 4 acres into 3 and 1 unless that still works.