Well, if you want the maximum number of splits, then you want to make 
each individual split as small as possible. 
That's 2/3 acre. How many will that give you ?
 (15 and 1/4) divided by (2/3) 
 = (15.25) / (0.666...) = 22.875 pieces .
The maximum number of 2/3-acre lots you can sell is 22 lots.
Then you have 58.3% of an acre of land left over that you can't sell 
because it's less than 2/3 acre. Sadly, that 58.3% of an acre is just 
about the size of the lot that I've been living n for almost 30 years. 
You really know how to rub it in, dontcha !