Delaware Code Title 9 Sec. 8334 – Eligibility for valuation under §§ 8330-8337 of this title
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 use meets the criteria under § 8333 of this title.
(2) [Repealed.]
(3) The owner of the land submits an application for valuation under this section and the application meets all of the following:
a. Is submitted on or before February 1 of the year immediately preceding the tax year to the assessor of the taxing district in which the land is situated. If February 1 falls on a weekend day or legal holiday, then the application must be submitted on the next official business day.
b. Is submitted on the form prescribed by the State Farmland Evaluation Advisory Committee.
c. Includes evidence in writing that the land is used for agricultural use under § 8330 of this title, horticultural use under § 8331 of this title, or forest use under § 8332 of this title.
9 Del. C. 1953, § ?8331A; 56 Del. Laws, c. 373, § ?1; 64 Del. Laws, c. 127, §§ ?3, 4; 64 Del. Laws, c. 267, § ?3; 65 Del. Laws, c. 65, § ?2; 70 Del. Laws, c. 286, § ?2; 83 Del. Laws, c. 384, § 2; 84 Del. Laws, c. 9, § 1;
Terms Used In Delaware Code Title 9 Sec. 8334
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302