CHAPTER 287

FORMERLY

HOUSE BILL NO. 301

AN ACT TO AMEND CHAPTER 83, TITLE 9, DELAWARE CODE RELATING TO PENALTIES FOR FAILING TO REPORT DISQUALIFICATION OF LAND FOR VALUATION, ASSESSMENT AND TAXATION AS AGRICULTURAL. HORTICULTURAL AND FOREST LANDS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF TI-IE STATE OF DELAWARE:

Section 1. Amend Section 8336, Title 9, Delaware Code by striking subsection (b) thereof in its entirety and substituting in lieu thereof the following:

"(h) If the eligibility of land under this section changes the owner shall on or before February I of the following year in which the eligibility of the land changes, notify the assessing authority in the taxing district, in writing, of the change in land use.

Any owner who fails to properly notify the assessing authority in the tax district of the change in land use shall be assessed a penalty for such failure in an amount of 20% of the rollback taxes recoverable against the property, which penalty shall be collected by the taxing district."

Approved July 27, 1995