Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8331
Horticultural use land
Official textdelcode.delaware.gov
Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to and meeting the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the federal government.
Amendment history
56 Del. Laws, c. 373, § 1
Source: view the official text
In this title (40 sections)
- 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
- 9-8354 · Park operators to maintain lease records; annual report
- 9-8355 · Assessments to be made in name of titleholder