Criteria for agricultural, horticultural, or forestry land use [For application of section, see 83 Del. Laws, c. 384, § 3].

Del. Code tit. 9, § 8333
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(a) Land is actively devoted to agricultural, horticultural, or forestry use when at least 1 of the following criteria is met: (1) The use results in $1,000 or more of agricultural, horticultural, or forestry products being produced and sold during the applicable year. For the purposes of this section, “applicable year” means the calendar year immediately before the February 1 that an application is due under § 8334(3) of this title. (2) The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year. (b) In applying the criteria under this section, all contiguous parcels of land held by identical owners in identical proportions of ownership and in identical legal form of title, are considered as a single unit.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title9/c083/sc01/index.htmlFetched: 10/4/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements