§ 2601. Commercial forest plantation. (a) A commercial forest plantation within the meaning and purpose of this chapter is a contiguous area of land of not less than 10 acres upon which the owner proposes to develop and maintain a forest either through planting or natural reproduction or both, to produce timber, pulpwood, poles, sawtimber […]
§ 2602. Application for exemption; requirements; examination. Any owner of a commercial forest plantation may make application to the Department of Agriculture to have such land listed for tax exemption. In making such application, such owner shall file with the Department of Agriculture a sworn statement of compliance with this chapter together with the location, […]
§ 2603. Removal of exempt commercial forest plantation from county assessment books. If the Department determines from the report of the State Forester that the owner has complied with the purpose of this chapter, namely, to develop and maintain upon the owner’s land a commercial forest, the Department shall recommend to the assessment board in […]
§ 2604. Voluntary withdrawal of land from exempt status; requirements. Any owner of land listed as commercial forest plantation desiring to withdraw said land from operation of this chapter shall make written application to the Department of Agriculture for such withdrawal. Such application shall be granted only upon evidence that the owner has paid to […]
§ 2605. Restrictions on use of timber. The owner of any land listed under this chapter may fell and use any dead or injured timber and also cut and remove any live trees when such have been marked for removal with the approval and under the supervision of the Department of Agriculture. 72 Del. Laws, […]
§ 2606. Inspections. The State Forester shall make periodic inspections of classified forest plantations and shall report the findings in writing to the Department of Agriculture. If the State Forester finds that the owner of listed lands has violated this chapter or has neglected or refused to take proper precautions against damage by fire or […]
§ 2607. Removal of lands from exempt status by Department; notice; hearing; appeal. (a) If the State Forester recommends the removal of any lands from classification as commercial forest land, the Department of Agriculture shall notify the owner of the time and place of hearing upon such recommendation, which shall not be less than 10 […]
