Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8333
Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]
# (a)
Land is actively devoted to agricultural, horticultural, or forestry use when at least 1 of the following criteria is met:
# (1)
The use results in $1,000 or more of agricultural, horticultural, or forestry products being produced and sold during the applicable year. For the purposes of this section, “applicable year” means the calendar year immediately before the February 1 that an application is due under § 8334(3) of this title.
# (2)
The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year.
# (b)
In applying the criteria under this section, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, are considered as a single unit.
Amendment history
56 Del. Laws, c. 373, § 1; 64 Del. Laws, c. 127, § 2; 64 Del. Laws, c. 267, § 2; 65 Del. Laws, c. 65, § 1; 70 Del. Laws, c. 286, § 1; 83 Del. Laws, c. 384, § 1; 84 Del. Laws, c. 9, § 1
Source: view the official text
In this title (40 sections)
- 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
- 9-8356 · Penalty for tax evasion by titleholder of mobile homes
- 9-8357 · Penalty for park operators failing to submit report