An owner of a 40-acre parcel of land wanting to split land without formally creating a subdivision can create the following number of parcels:

In Michigan, the ability to split land without formally creating a subdivision is governed by local zoning ordinances and statutory guidelines. When a landowner has a parcel of land, they can potentially create a number of parcels through a process called a "land division," which includes specific rules on how many divisions can occur without requiring the establishment of a subdivision.

Typically, under Michigan's land division act, a property owner can create up to 4 lots from a single parcel without needing to follow the more complex subdivision process. This means that if they already have a parcel, they can divide it into up to 4 smaller parcels.

However, if we consider the example of a 40-acre parcel, the owner may be limited by additional local ordinances that dictate how a land division must comply with zoning requirements, including aspects like access, road frontage, and the size of resultant parcels.

The option of being able to create 7 parcels suggests that this is a misunderstanding of the standards commonly applied across most jurisdictions in Michigan. It's important to note that while there can be exceptions based on local government rules or special circumstances regarding property configurations and road access, the typical administrative practice does not allow for the level of division that would lead to the creation of 7 separate parcels