Delaware Code Title 9. Counties § 8333. Criteria for agricultural, horticultural forestry land use

(1) The use results in $1,000 or more of agricultural, horticultural, or forestry products being produced and sold during the applicable year. For the purposes of this section, “applicable year” means the calendar year immediately before the February 1 that an application is due under § 8334(3) of this title.

(2) The owner of the land filed a Schedule F (Profit or Loss from Farming) form with the United States Department of Treasury, Internal Revenue Service, for the applicable year.