No impact fees adopted pursuant to this subchapter shall be imposed on a primary residence constructed on a parcel of land zoned as farmland and actively devoted to farming, provided that the individuals living in the residence use it as their primary residence, and either:

1. (1) Are actively farming the land; or
2. (2) Are relatives of the owners of the parcel of land.

73 Del. Laws, c. 185, § 1