(1) Any division of land that results in a subdivision as defined in s. 236.02(12) (am) 1 shall be, and any other division may be, surveyed and a plat thereof approved and recorded as required by this chapter. No map or survey purporting to create divisions of land or intending to clarify metes and bounds descriptions may be recorded except as provided by this chapter.(2) This chapter does not apply to cemetery plats made under s. 157.07 and assessors' plats made under s. 70.27, but such assessors' plats shall, except in counties having a population of 750,000 or more, comply with ss. 236.15(1) (ac) to (g) and 236.20(1) and (2) (a) to (e), unless waived under s. 236.20(2) (L).(3) Subsection (1) shall not apply to the sale or exchange of parcels of public utility or railroad right-of-way to adjoining property owners if the governing body of the municipality or town in which the property is located and the county planning agency, where such agency exists, approves such sale or exchange on the basis of applicable local ordinances or the provisions of this chapter.Amended by Acts 2018 ch, 207,s 5, eff. 4/5/2018.Amended by Acts 2013 ch, 358,s 42, eff. 8/1/2014.Amended by Acts 2013 ch, 272,s 6, eff. 4/18/2014.1983 a. 189 s. 329 (23); 1983 a. 473; 1993 a. 490. The provisions of s. 236.41 relating to vacation of streets are inapplicable to assessors plats under s. 70.27. Once properly filed and recorded, an assessor's plat becomes the operative document of record, and only sections specified in s. 236.03(2) apply to assessor's plats. Schaetz v. Town of Scott, 222 Wis. 2d 90, 585 N.W.2d 889 (Ct. App. 1998), 98-0841. A replat of a recorded subdivision must comply with the formal platting requirements of ch. 236 relating to new subdivision plats, including those relating to the survey, approval, and recording. 63 Atty. Gen. 193.