§ 8332. Forest use land.
§ 8332. Forest use land. Land shall be deemed to be in forest use when devoted to tree growth in such quantity and so spaced and maintained as to constitute in the opinion of the State Forester a forest area. 9 Del. C. 1953, § 8330D; 56 Del. Laws, c. 373, § 1;
§ 8333. Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].
§ 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 all of the following criteria are met: (1) The use results in $1,000 or more of agricultural, horticultural, or forestry products being […]
§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3].
§ 8334. Eligibility for valuation under §§ 8330-8337 of this title [For application of section, see 83 Del. Laws, c. 384, § 3]. Land is actively devoted to agricultural, horticultural or forest use and eligible for valuation, assessment, and taxation as provided in this section when it meets all of the following qualifications: (1) The land […]
§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty.
§ 8319. Reports from those owning or controlling assessable property; procedure; failure to report; penalty. (a) Each board of assessment may notify in writing any person who owns property liable to assessment, and every person having the care, management or control of real property liable to assessment, to deliver to the board within 30 days […]
§ 8335. Assessment procedures.
§ 8335. Assessment procedures. (a) The assessor in valuing land which qualifies as land actively devoted to agricultural, horticultural or forestry use under the tests prescribed by this section, and as to which the owner thereof has made timely application for valuation, assessment and taxation under this section for the tax year in issue, shall […]
§ 8320. Information to be supplied by building inspectors in New Castle County.
§ 8320. Information to be supplied by building inspectors in New Castle County. The Building Inspector of the City of Wilmington and the building inspector or other officer authorized by law to issue permits for new buildings or for repairs or additions to old buildings, in any other city or town of New Castle County, […]
§ 8336. Annual review.
§ 8336. Annual review. (a) Eligibility of land for valuation, assessment and taxation under this section shall be determined for each tax year separately. Application shall be submitted by the owner to the assessor of the taxing district in which such land is situated on or before February 1 of the year immediately preceding the […]
§ 8321. Notice of increase in assessment or new assessment.
§ 8321. Notice of increase in assessment or new assessment. Whenever a board of assessment or Department of Finance or Department of Land Use shall propose to alter or change any assessment by increasing the same, or make a new assessment other than a general or annual assessment, it shall, before such alteration, change or […]
§ 8337. State Farmland Evaluation Advisory Committee.
§ 8337. State Farmland Evaluation Advisory Committee. (a) There is created a State Farmland Evaluation Advisory Committee, consisting of 3 members. One member shall be the Dean of the College of Agricultural Sciences of the University of Delaware; 1 member shall be appointed by the Governor from a list of 3 eligible citizens, which list […]
§ 8322. Discovery of unassessed property.
§ 8322. Discovery of unassessed property. Each board of assessment or Department of Finance of Sussex County or Kent County or Department of Land Use of New Castle County shall take proceedings for the discovery of all unassessed real estate. Code 1915, §§ 1109, 1109A; 28 Del. Laws, c. 79, § 10; 29 Del. Laws, […]