HOUSE BILL NO. 673
AN ACT TO AMEND CHAPTER 11, TITLE 22 OF THE DELAWARE CODE RELATING TO ASSESSMENT BY MUNICIPALITIES OF LAND USED FOR AGRICULTURAL. HORTICULTURAL OR FOREST USE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each House thereof concurring therein):
Section 1. Amend Chapter 11. Title 22 of the Delaware Code by adding thereto a new section. designated as §1105.
"§1105. Assessment of land used for agricultural, horticultural or forest purposes.
The municipality shall use the county assessment regardless of any election under §1101, for all property within a municipality whose value has been assessed by the county pursuant to 9 Del. C. §8328 through §8337 for its agricultural, horticultural or forest use."
Approved September 29, 1984.