HOUSE BILL NO. 662
AN ACT TO AMEND CHAPTER 83, PART V, TITLE 9 OF THE DELAWARE CODE RELATING TO THE ASSESSMENT AND TAXATION OF LAND ACTIVELY DEVOTED TO AGRICULTURAL USES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §8330A, Chapter 83, Part V, Title 9 of the Delaware Code, by striking the period (.) after the word "use" as the same appears at the end of said section, and substitute in lieu thereof the following:
" ; provided, however, that in the case of school taxes where such land is located in a public school district situated in two counties, the value of such land shall be that value arrived at by multiplying the value determined hereunder by the lower of the two general percentage rates of assessment in force in such counties for the tax year in issue."
Approved May 10, 1974.