§ 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, § […]
§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].
§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]. (a) Notwithstanding any statute to the contrary, the county government of each county shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or […]
§ 8103. Personal property.
§ 8103. Personal property. No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible. 42 Del. Laws, c. 109, § 1; 42 Del. Laws, c. 110, § 1; 9 Del. C. 1953, § 8102; 60 Del. Laws, c. 194, § 2; 67 […]
§ 8104. Placement of mobile homes subject to Sussex County taxation.
§ 8104. Placement of mobile homes subject to Sussex County taxation. Notwithstanding any statute to the contrary, the Sussex County government shall have the power by ordinance to impose and collect a tax, to be paid by the applicant, upon the application for a permit for the placement of a mobile home within the unincorporated […]
§ 8105. Property owned by governmental, religious, educational or charitable agency.
§ 8105. Property owned by governmental, religious, educational or charitable agency. Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and not held by way of investment, or any college […]
§ 8106. Specific organizations and purposes.
§ 8106. Specific organizations and purposes. (a) No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or other political subdivision of this State. Delaware Historical […]
§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3].
§ 8101. Property subject to county taxation [For application of this section, see 80 Del. Laws, c. 140, § 3]. (a) All real property situated in this State shall be liable to taxation and assessment for public purposes by the county in which the property is located, except as otherwise provided in this chapter. (b) […]