In accordance with the provisions of Chapter 335 of the Code of Iowa, no regulation or restriction adopted under the provisions of this chapter shall be construed to apply to land, farm houses, farm barns, farm outbuildings or other buildings, structures or erections which are primarily adapted, by reason of nature and area, for use for agricultural purposes, while so used; provided, however, such regulations or restrictions which relate to any structure, building, dam, obstruction, deposit or excavation in or on the flood plains of any river or stream shall apply thereto. It is the responsibility of any person or group claiming that certain property is entitled to exemption on the basis of this section to demonstrate that the property is used for agricultural purposes. Refer to Section 55.04 of this chapter for definition of “farm” to identify land used by reason of nature and area for agricultural purposes. Agricultural exemptions may be considered only for lots or tracts of land ten (10) acres or larger in size. In cases where the existing farm house is proposed to be divided from a remnant farm parcel, both the farm house parcel and the remnant farm parcel must be at least ten (10) acres in size following the lot split in order for said parcels to qualify for an agricultural exemption.