CHAPTER 105
FORMERLY
SENATE BILL NO. 8
AS AMENDED BY SENATE AMENDMENT NO. 1
AND HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 83, TITLE 9, DELAWARE CODE, BY PROVIDING THE ANNUAL RENEWAL OF APPLICATION FOR FARM LAND REASSESSMENT SHALL NO LONGER BE REQUIRED UNLESS THE LAND USAGE HAS CHANGED.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §8336 of Chapter 83, Title 9, Delaware Code, by striking the period (.) immediately following the word "sought" as the same appears in the second sentence thereof and insert the following:
"; provided however, that unless the land usage changes, those applications which have met the provisions to qualify under this Chapter shall be automatically renewed without the owner haiting to apply annually.
If the land usage changes, the farm owner shall, on or before February 1 of the year in which the land usage changes, notify the assessing authority in the taxing district of the change in land use."