Del. Code Ann. tit. 22, § 1106
Assessment of land used for agricultural, horticultural or forestal purposes
64 Del. Laws, c. 480, § 1;
The municipality shall use the county assessment, regardless of any election under § 1101 of this title, for all property within a municipality whose value has been assessed by the county pursuant to §§ 8328-8337 of Title 9 for its agricultural, horticultural or forestal use.