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2021 Delaware Code
Title 22 - Municipalities
Chapter 11. Assessments for Municipal Taxation
§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes.
Universal Citation:
22 DE Code § 1106. (2021)
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§ 1106. Assessment of land used for agricultural, horticultural or forestal purposes.
The municipality shall use the county assessment, regardless of any election under § 1101 of this title, for all property within a municipality whose value has been assessed by the county pursuant to §§ 8328-8337 of Title 9 for its agricultural, horticultural or forestal use.
64 Del. Laws, c. 480, § 1;
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