Delaware § 2603 - Removal of exempt commercial forest plantation from county assessment books.
Full text of Delaware Delaware Code § 2603 — Removal of exempt commercial forest plantation from county assessment books., with citation guidance and answers to common questions.
§ 2603. Removal of exempt commercial forest plantation from county assessment books.
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.
72 Del. Laws, c. 235, § 3; 70 Del. Laws, c. 186, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 2603
What does Delaware Code § 2603 cover?
Section 2603 ("Removal of exempt commercial forest plantation from county assessment books.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 2603?
A common citation format is "Delaware Code § 2603" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 2603 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.