Delaware § 2604 - Voluntary withdrawal of land from exempt status; requirements.
Full text of Delaware Delaware Code § 2604 — Voluntary withdrawal of land from exempt status; requirements., with citation guidance and answers to common questions.
§ 2604. Voluntary withdrawal of land from exempt status; requirements.
Any owner of land listed as commercial forest plantation desiring to withdraw said land from operation of this chapter shall make written application to the Department of Agriculture for such withdrawal. Such application shall be granted only upon evidence that the owner has paid to the county treasurer the amount of tax due on said land as determined by the county board of assessment. The board of assessment shall determine the average value per year of the lands, notwithstanding Chapter 83 of Title 9, during the current period of exemption from taxation and, further, shall determine the amount of tax due on the lands calculated according to the several yearly tax rates at the average valuation. Upon presentation to the Department of Agriculture of the application as provided in this section, the Department of Agriculture shall at once notify the county board of assessment of such action and thereupon the property described in the application shall be removed from classification and thereafter taxed as other property.
72 Del. Laws, c. 235, § 3;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 2604
What does Delaware Code § 2604 cover?
Section 2604 ("Voluntary withdrawal of land from exempt status; requirements.") 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 § 2604?
A common citation format is "Delaware Code § 2604" (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 § 2604 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.