§ 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;
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 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.;
§ 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 […]
§ 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 […]
§ 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 […]
§ 8001. Budget of estimated expenditures.
§ 8001. Budget of estimated expenditures. (a) The governing body of Kent County shall, after due inquiry and investigation, prepare and adopt a budget or estimate of the amount of money which will be required by the County during the next fiscal year to discharge demands upon the County, both those which have accrued and […]