(C) Airport/heliport.
(D) A single-family dwelling on a parcel which is not a lot of record provided:
(1) The deed to the land or the agreement to convey the parcel was recorded with the Lincoln County Register of Deeds prior to August 3, 1995.
(2) There are no other dwellings located on the parcel, except a parcel of 80 acres or more shall have building eligibility determined as follows:
(a) The acreage of the parcel shall be divided by 40 acres. The resulting whole number minus the number of existing dwellings on the parcel shall represent the building eligibility.
(b) Each building site shall consist of a minimum of one acre.
(3) The building site shall not conflict with other existing or potential land use activities or the prevailing pattern of development.
(4) The soil conditions are acceptable for a building site.
(5) Approval has been granted by the appropriate governing entity for access onto a public road.
(E) Group day care.
(F) Private campground.
(G) Garden center.
(H) Kennel.
(I) Stable.
(J) Roadside stand.
(K) Golf course, golf driving range.
(L) Private outdoor recreation facility.
(M) Solid waste transfer station, rubble dump, commercial compost site.
(N) Electrical substation.
(O) Public utility facility.
(P) The transfer of building eligibility from one parcel to another parcel if all the following conditions are met:
(1) The transfer of building eligibility shall occur only between contiguous parcels under the same ownership.
(2) Suitability as a building site based on the following factors:
(a) Agricultural productivity of the soil.
(b) Soil limitations.
(c) Orientation of the building site(s) with respect to road circulation and access to public rights-of-way.
(3) The minimum lot size shall be one acre but a larger area may be required when soil conditions warrant.
(4) The parcel from which the eligibility is transferred shall continue as agricultural land or remain in its present use.
(5) Approval has been granted by the appropriate governing entity for access onto a public road.
(Q) Public facility owned and operated by a governmental entity.
(R) Bed and breakfast establishment.
(S) Broadcast tower.
(T) Crematories.
(U) Mortuary services.