§ 8109. Off-street parking facilities; exemptions.
§ 8109. Off-street parking facilities; exemptions. Any county, municipality or other political subdivision of this State, by resolution or ordinance duly passed and approved, may exempt from taxation and assessment for public purposes for a period up to 20 years, any structure above or under the ground which may hereafter be constructed and located within […]
§ 8153. Certification as tax exempt.
§ 8153. Certification as tax exempt. No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes […]
§ 8110. Civic organizations owning parkland.
§ 8110. Civic organizations owning parkland. (a) As used in this section: (1) The term “civic organization” shall be defined as any nonprofit organization that is the owner of parkland, as defined herein, provided that: a. The organization is not organized for profit or is qualified as an exempt organization under § 501(c) of the […]
§ 8112. Lodging tax.
§ 8112. Lodging tax. (a) New Castle County may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room in a hotel, motel, or tourist home, as defined in § 6101 of Title 30, which […]
§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2].
§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2]. As used in this subchapter: (1) “Income” means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security benefits. For any tax year for which an exemption is claimed, […]
§ 8132. Qualifications and amount of exemption.
§ 8132. Qualifications and amount of exemption. (a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person’s real property, shall be […]
§ 8133. Application for exemption.
§ 8133. Application for exemption. (a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this […]
§ 8134. Contents of application.
§ 8134. Contents of application. Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year: (1) A resident of this State for the period required; […]
§ 8135. Allowance of exemption.
§ 8135. Allowance of exemption. If an application is approved by the assessor, the assessor shall allow an exemption from taxation against the assessed valuation of the real property assessed to the claimant in the amount of the claim approved by the assessor. 9 Del. C. 1953, § 8135; 55 Del. Laws, c. 163, § […]
§ 8136. Continuance of exemption.
§ 8136. Continuance of exemption. Any assessor may, at any time, require the filing of a new application or such proof as the assessor shall deem necessary to establish the right of a claimant to continued exemption. A claimant shall inform the assessor of any change in the assessor’s status or property which may affect […]