1. (a) All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, except as otherwise permitted herein, and shall be levied and collected under general laws passed by the General Assembly. County Councils of New Castle and Sussex Counties and the Levy Court of Kent County are hereby authorized to exempt from county taxation such property in their respective counties as in their opinion will best promote the public welfare. The county property tax exemption power created by this Section shall be exclusive as to such property as is located within the respective counties. With respect to real property located within the boundaries of any incorporated municipality, the authority to exempt such property from municipal property tax shall be exercised by the respective incorporated municipality, when in the opinion of the municipality it will best promote the public welfare.
2. (b) The General Assembly shall enact laws to provide that the value of land which is determined by the assessing officer of the taxing jurisdiction to be actively devoted to agriculture use and to have been so devoted for at least the 2 successive years immediately preceding the tax year in issue, shall, for local tax purposes, on application of the owner, be that value which such land has for agricultural use.
3. (c) A law enacted under subsection (b) of this Section shall provide that when land which has been valued in this manner for local tax purposes is applied to a use other than for agriculture, it shall be subject to additional taxes in an amount equal to the difference, if any, between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had the land been valued and assessed as otherwise provided in this Constitution, in the current year and in such of the tax years immediately preceding, not less than 2 such years in which the land was valued as herein authorized.
4. (d) A law enacted under subsection (b) of this Section shall also provide for the assessment and collection of any additional taxes levied thereupon and shall include such other provisions as shall be necessary to carry out this Section.

57 Del. Laws, c. 292 and 58 Del. Laws, c. 67; 59 Del. Laws, c. 446 and 60 Del. Laws, c. 438; 60 Del. Laws, c. 521 and 61 Del. Laws, c. 130; 84 Del. Laws, c. 281 and 85 Del. Laws, c. 5;