Delaware Code Title 3. Agriculture § 2602. Application for exemption;  requirements;  examination

Any owner of a commercial forest plantation may make application to the Department of Agriculture to have such land listed for tax exemption.  In making such application, such owner shall file with the Department of Agriculture a sworn statement of compliance with this chapter together with the location, description and acreage of the planted lands or the naturally reforested lands.  Additionally, all applications for tax exemption must be accompanied by a forest management plan approved by the State Forester.  The Department of Agriculture, upon receipt of such application, shall direct the State Forester to make or cause to be made a thorough examination of the property described in the application and report the findings to the Department of Agriculture.