CHAPTER 241

FORMERLY

SENATE SUBSTITUTE NO. 1

TO

SENATE BILL NO. 272

AN ACT TO AMEND CHAPTER 83, TITLE 9 OF THE DELAWARE CODE RELATING TO VALUATION AND ASSESSMENT OF PROPERTY.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Section 8335(d), Chapter 83, Title 9 of the Delaware Code by redesignating current Section 8335(d)(4) as new Section 8335(d)(5) and by adding new Sections 8335(d)(4) and (6) to read as follows:

"(4) Notwithstanding anything in this Chapter to the contrary, whenever land in agricultural use in applied to a use other than agriculture, and such land is but a portion of a larger tract of land, the remainder of which continues in agricultural use, roll-back taxes as provided herein shall become payable only with respect to the portion of the land which is applied to a use other than agricultural, and the remainder of the land which continues in agricultural use shall remain eligible for valuation under Sections 8330-8337 of this title provided the criteria for land use set forth under Section 8333 continue to be satisfied. The owner of the land which continues in agricultural use shall not be required to apply for eligibility for valuation, and the burden for establishing ineligibility shall rest with the assessing authority."

"(6) When land in agricultural use and being valued, assessed, and taxed under the provisions of this chapter, is acquired for public use by State agencies, whether by condemnation, gift, or purchase, and is then applied to a use other than agriculture, that portion of the land which is applied to such other use shall be subject to a payment by the agency in lieu of roll-back taxes, to be paid to the Delaware Agricultural Lands Preservation Foundation. The amount of this payment in lieu shall be determined as if it were the roll-back tax chargeable under this section for the tax year in which the land was acquired by the agency, or the tax year in which the land is applied to such other use, whichever is greater, after first deducting the school tax component of the roll-back tax chargeable for that year. This payment shall be made directly by the agency to the Foundation, after obtaining the assessment information from the appropriate county receiver of taxes, treasurer, or director of finance, and shall not be subject to any charge for administration by the county. In all other respects, the land so acquired for such public use shall not be assessed or charged for roll-back or other property taxes by any county, school district, or other political subdivision."

Approved June 9, 1994