2025 Delaware Code
Title 9 - Counties
Chapter 6. SUBURBAN PARKS AND RECREATION
Subchapter I. General Provisions
§ 603. Tax exemption of parks and recreation areas.

Universal Citation:
9 DE Code § 603 (2025)
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§ 603. Tax exemption of parks and recreation areas.

All land and property which shall be held, laid out and used for any park or recreation area or which shall be purchased or acquired for such use or purpose under the provisions of this chapter shall be forever free from state and county taxation so long as used for such purposes.

9 Del. C. 1953, § 603;  49 Del. Laws, c. 112, § 1; 
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