Delaware Code § 9-8331

Horticultural use land
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Land shall be deemed to be in horticultural use when devoted to the production for sale of fruits of all kinds, including grapes, nuts
and berries; vegetables; nursery, floral, ornamental and greenhouse products; or when devoted to and meeting the requirements and
qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the
federal government.

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