§ 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 […]
§ 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 […]
§ 8152. Definitions.
§ 8152. Definitions. As used in this subchapter, the term “elderly persons” means persons who have attained their sixty-second birthday. 9 Del. C. 1953, § 8152; 55 Del. Laws, c. 178.;
§ 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 […]