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In the districts indicated, if an interior lot consists entirely of a tract of land:
(a) which was owned separately and individually from all other adjoining tracts of land, both on December 15, 1961 and on the date of application for a building permit; and
(b) which is less than 70 feet deep at any point;
the depth of a required rear yard for such interior lot may be reduced by one foot for each foot by which the maximum depth of such zoning lot is less than 70 feet. On any interior lot with a maximum depth of 50 feet or less, the minimum depth of a required rear yard shall be 10 feet.