§ 8154. Conditions for charitable exemptions; penalty for false statement or certification.
§ 8154. Conditions for charitable exemptions; penalty for false statement or certification. No church, religious society, charitable corporation or other nonprofit organization shall be entitled to the exemption granted pursuant to this subchapter unless the following additional conditions are satisfied: (1) An affidavit must be filed with the taxing authorities of the county and other […]
§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership.
§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership. (a) The county board of assessment and the assessment boards of other political subdivisions shall each year establish the assessed value of any property for which exemption is granted pursuant to this subchapter in the same manner as other properties which […]
§ 8156. Special assessments in lieu of taxes.
§ 8156. Special assessments in lieu of taxes. Any church, religious society, charitable corporation or nonprofit organization granted a tax exemption pursuant to this subchapter, shall pay to the county and other political subdivision in which the project is situate, in lieu of taxes, a special assessment in an amount not less than 10% of […]
§ 8138. Rules and regulations.
§ 8138. Rules and regulations. The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subchapter. They may, in their discretion, eliminate the necessity for […]
§ 8139. Oaths.
§ 8139. Oaths. Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form required by this subchapter. 9 Del. C. […]
§ 8140. Appeals.
§ 8140. Appeals. An aggrieved taxpayer may appeal from the disposition of an exemption claim under this subchapter in the same manner as is provided for appeals from assessments generally. 9 Del. C. 1953, § 8140; 55 Del. Laws, c. 163, § 1;
§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].
§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3]. (a) (1) This section applies to property in New Castle County that is entitled to an exemption as any of the following: a. Owned by a religious, educational, or charitable agency, under […]
§ 8141. Exemption from property taxes on real estate in Kent County.
§ 8141. Exemption from property taxes on real estate in Kent County. The provisions of this chapter notwithstanding, the Kent County Levy Court shall by ordinance provide for the exemption of real property owned by citizens over age 65 from real estate taxes to such degree and in such manner as it determines will best […]
§ 8107. Motion picture studios and plants.
§ 8107. Motion picture studios and plants. (a) For a period of 15 years from the beginning of operation, motion picture studios and plants which shall be established in this State on or after July 1, 1937, including all lands, buildings and chattels, whether owned by a person, firm or corporation, utilized in connection therewith, […]
§ 8151. Property subject to exemption.
§ 8151. Property subject to exemption. Land and improvements held by a church, religious society, charitable corporation, or nonprofit organization principally devoted to housing of elderly persons and not held for investment and which is constructed pursuant to the provisions of § 231 of the National Housing Act, as presently in effect and set forth […]