Delaware Code
Chapter 11. ASSESSMENTS FOR MUNICIPAL TAXATION
§ 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.