Such an interpretation is contrary to the plain language of the statute and to our decisions in Town of Arundel v. Swain, 374 A.2d 317 (Me.1977) and Planning Bd. of the Town of Naples v. Michaud, 444 A.2d 40 (Me.1982). The statute provides that a subdivision is created when there is a “division of a tract or parcel of land into 3 or more lots.” Although the statute deals comprehensively with methods of division (i.e., “sale, lease, development, buildings or otherwise”), the remaining language of the statute and our prior rulings require the splitting off of a legal interest to another and the division of a “parcel of land” into lots. In Swain, because no division of a legal interest of sufficient dignity was split off, we found no subdivision. The subdivision found in Michaud was premised upon the splitting off of a legal interest and the creation of lots even though the precise boundaries of those lots were ill defined. Assuming that the three projects in this case may arguably involve splitting off a legal interest,3 we hold that the division of a structure, as distinguished from the division of a parcel of land into lots, does not result in the creation of a subdivision under section 4956(1). The term “land” in its broadest sense may include interests in a structure, but in defining a subdivision as involving the creation of “lots” from a “parcel of land”, the statute refers unmistakably to an interest on the ground.4