Section 911 - District benefits(a) Owners of real property located in an Agricultural Preservation District shall, with respect to such real property, be entitled to the following benefits: All unimproved land shall be exempt from:
(1) Taxation otherwise imposed under Chapter 83 of Title 9 and Chapter 19 of Title 14; provided, however, that the amount of tax relief shall nonetheless be determined for the unimproved lands under established valuation and assessment procedures and taxation related to tax ditches under Chapter 41 of Title 7 shall in no way be affected;(2) Taxation otherwise imposed under Chapter 54 of Title 30, and any county or municipal ordinance requiring payment of a realty transfer tax; provided, however, that the amount of tax relief shall nonetheless be determined and such tax relief shall be subject to recovery and placed in the Fund if within 5 years after the unimproved lands are released from a District pursuant to § 909(b) of this title, such unimproved lands are rezoned or subject to subdivision; and(3) Any ad valorem tax imposed by the State, a county, a municipality and any quasi-governmental body.(b) The Department of Natural Resources, Department of Finance, and the Board of Assessment and Recorder of Deeds for the respective counties shall coordinate, assist and cooperate with the Foundation to fully effectuate the applicable provisions of this chapter.68 Del. Laws, c. 118, §2; 70 Del. Laws, c. 51, § 1; 71 Del. Laws, c. 353, § 1.;