§ 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 […]
§ 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, […]
§ 8108. Railroad property.
§ 8108. Railroad property. (a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same […]
§ 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 […]
§ 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 […]
§ 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) […]
§ 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 […]