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2025 Delaware Code
Title 22 - Municipalities
Chapter 11. ASSESSMENTS FOR MUNICIPAL TAXATION
§ 1107. Tax rates.
Universal Citation:
22 DE Code § 1107 (2025)
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§ 1107. Tax rates.
(a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following:
(1) Residential real property.
(2) Nonresidential real property.
(b) Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.
85 Del. Laws, c. 131, § 1;
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