§ 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.

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