Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8329
Valuation of agricultural, horticultural and forest land use
For general property tax purposes including school tax purposes, the value of land which is actively devoted to agricultural, horticultural or forest use and which has been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, on application of the owner, and approval thereof as provided in this section, be that value which such lands have for agricultural, horticultural or forest use; provided, that in the case of school taxes where such land is located in a public school district situated in 2 counties, the value of such land shall be that value arrived at by multiplying the value determined hereunder by the lower of the 2 general percentage rates of assessment in force in such counties for the tax year in issue.
Amendment history
56 Del. Laws, c. 373, § 1; 59 Del. Laws, c. 313, § 1; 59 Del. Laws, c. 467, § 1; 64 Del. Laws, c. 127, § 1; 64 Del. Laws, c. 267, § 1
Source: view the official text
In this title (40 sections)
- 9-8309 · Assessment where owner unknown
- 9-8310 · Public inspection of completed assessment
- 9-8311 · Appeals and corrections upon completion of annual assessment
- 9-8312 · Notice that assessment may be inspected; appeals; notice of…
- 9-8313 · Taxables failing to appeal liable for tax as assessed
- 9-8314 · Report of total assessed valuation
- 9-8315 · Duplicate assessments
- 9-8316 · Assessment lists not to be altered by county governing body
- 9-8317 · Personal inspection of property to adjust valuation; notice of…
- 9-8318 · Adjustment of assessment inequalities between districts
- 9-8319 · Reports from those owning or controlling assessable property;…
- 9-8320 · Information to be supplied by building inspectors in New…
- 9-8321 · Notice of increase in assessment or new assessment
- 9-8322 · Discovery of unassessed property
- 9-8323 · False returns; perjury
- 9-8324 · Notices to be by mail or by email
- 9-8325 · Report of those liable for capitation tax
- 9-8326 · Penalty
- 9-8327 · Construction
- 9-8328 · Purpose
- 9-8329 · Valuation of agricultural, horticultural and forest land use
- 9-8330 · Agricultural use land
- 9-8331 · Horticultural use land
- 9-8332 · Forest use land
- 9-8333 · Criteria for agricultural, horticultural, or forestry land use…
- 9-8334 · Eligibility for valuation under §§ 8330-8337 of this title…
- 9-8335 · Assessment procedures
- 9-8336 · Annual review
- 9-8337 · State Farmland Evaluation Advisory Committee
- 9-8338 · Supplemental assessments permitted quarterly
- 9-8339 · Certification of supplemental assessment roll
- 9-8340 · Levy of tax and creation of a lien based on the supplemental…
- 9-8341 · Retroactive taxation prohibited
- 9-8342 · Notice required under supplemental assessment procedure
- 9-8343 · Appeal of supplemental assessment; penalties and interest
- 9-8344 · Requirement of written reports
- 9-8345 · Quality-control mechanism for general property reassessments;…
- 9-8351 · Determining taxation value; frequency of reassessments;…
- 9-8352 · Placement permit
- 9-8353 · Park operators to give copy of law and application to owners