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.
Structure Delaware Code
Chapter 26. COMMERCIAL FOREST PLANTATIONS
§ 2601. Commercial forest plantation.
§ 2602. Application for exemption; requirements; examination.
§ 2603. Removal of exempt commercial forest plantation from county assessment books.
§ 2604. Voluntary withdrawal of land from exempt status; requirements.
§ 2605. Restrictions on use of timber.
§ 2607. Removal of lands from exempt status by Department; notice; hearing; appeal.