Delaware Code Title 3. Agriculture § 911. District benefits

(1) Taxation otherwise imposed under Chapter 83 of Title 9 and Chapter 19 of Title 14;  provided, however, that the amount of tax relief shall nonetheless be determined for the unimproved lands under established valuation and assessment procedures and taxation related to tax ditches under Chapter 41 of Title 7 shall in no way be affected;

(2) Taxation otherwise imposed under Chapter 54 of Title 30, and any county or municipal ordinance requiring payment of a realty transfer tax;  provided, however, that the amount of tax relief shall nonetheless be determined and such tax relief shall be subject to recovery and placed in the Fund if within 5 years after the unimproved lands are released from a District pursuant to § 909(b) of this title, such unimproved lands are rezoned or subject to subdivision;  and

(3) Any ad valorem tax imposed by the State, a county, a municipality and any quasi-governmental body.