Iowa Statute 353.2:
" "Farmland" means those parcels of land suitable for the production of farm products."
" "Farm products" means those plants and animals and their products which are useful to people and includes but is not limited to forages and sod crops, grains and feed crops, dairy and dairy products, poultry and poultry products, livestock, fruits, vegetables, flowers, seeds, grasses, trees, fish, honey, and other similar products, or any other plant, animal, or plant or animal product which supplies people with food, feed, fiber, or fur."
"Land owners are not required to file a claim. The county auditor determines the amount of credit applicable to each tract of land."
Read more about that here."