Section 66-27-313 - Subdivision of units(a) In addition to any development rights relating to the subdivision of units that may be reserved to the declarant, if the declaration expressly so permits, a unit owner may subdivide a unit into two (2) or more units. Subject to the declaration and other law, upon application of a unit owner to subdivide a unit, the association shall prepare, execute, and record an amendment to the declaration, including the plats and plans, subdividing that unit, at the expense of the owner of the unit to be subdivided.(b) The amendment to the declaration must be executed by the owner of the unit to be subdivided, assign an identifying number to each unit created, and reallocate the allocated interests formerly allocated to the subdivided unit to the new units in any reasonable manner prescribed by the owner of the subdivided unit.