Delaware § 8333 Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]

Delaware Statutes

§ 8333 — Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]

Delaware § 8333

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 83VALUATION AND ASSESSMENT OF PROPERTY

Subch.General Provisions

This text of Delaware § 8333 (Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3]) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 9, § 8333 (2026).

Text

(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,

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(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.

Legislative History

9 Del. C. 1953, § 8331; 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