2022 Delaware Code
Title 3 - Agriculture
Chapter 26. COMMERCIAL FOREST PLANTATIONS
§ 2603. Removal of exempt commercial forest plantation from county assessment books.
If the Department determines from the report of the State Forester that the owner has complied with the purpose of this chapter, namely, to develop and maintain upon the owner's land a commercial forest, the Department shall recommend to the assessment board in the county wherein the lands are situated that the enrolled forested lands be removed from the list of assessable property for the period of 30 years, and thereupon the enrolled forested property shall be removed from the list of assessable property for the exemption period, except as provided in this chapter. An owner that maintains a commercial forest plantation in compliance with this chapter for 30 years may reapply for county tax exemption on the plantation in accordance with § 2603 of this title. This will constitute a new 30-year period of tax exemption on the plantation.
72 Del. Laws, c. 235, § 3; 70 Del. Laws, c. 186, § 1;
