CHAPTER 460
FORMERLY
HOUSE BILL NO. 1037
AN ACT PERMITTING THOSE WHO HAVE NOT MET THE FEBRUARY 1, 1974, APPLICATION DEADLINE UNDER THE FARMLAND ASSESSMENT ACT TO SUBMIT THEIR APPLICATIONS TO THE ASSESSOR ON OR BEFORE AUGUST 1, 1974.
WHEREAS, the recent Farmland Assessment Act includes, under §8331C, Title 9 of the Delaware Code, a February 1 deadline for those eligible under the provisions of the Act; and
WHEREAS, because it is a relatively new law, certain persons eligible under the Act were 'under the impression that the Act called for an original filing only, and not an annual filing; and
WHEREAS, such persons have otherwise complied with the Act and are in all other aspects eligible under the Act, except that they failed to submit their applications under the Act on or before February 1 of this year.
NOW, THEREFORE:
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Any person otherwise eligible for land valuation, assessment and taxation under the provisions of the Farmland Assessment Act (§8330 through §8338, Title 9 of the Delaware Code) who has failed to submit his application to the assessor on or before February 1, 1974, as required by §8331C, Chapter 83, Title 9 of the Delaware Code may, notwithstanding said §8331C, be eligible to apply under the Act if such application is submitted on or before August 1, 1974.