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2025 Delaware Code
Title 9 - Counties
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter I. General Provisions
- § 8101. Property subject to county taxation [For application of this section, see 85 Del. Laws, c. 132, § 5].
- § 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].
- § 8103. Personal property.
- § 8104. Placement of mobile homes subject to Sussex County taxation.
- § 8105. Property owned by governmental, religious, educational or charitable agency.
- § 8106. Specific organizations and purposes.
- § 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].
- § 8107. Motion picture studios and plants.
- § 8108. Railroad property.
- § 8109. Off-street parking facilities; exemptions.
- § 8110. Civic organizations owning parkland.
- § 8111. Proration of yearly taxes when property in Kent County is transferred to an exempt entity.
- § 8111A. Proration of yearly taxes when property in New Castle County is transferred to an exempt entity [For application of this section, see 83 Del. Laws, c. 468, § 3].
- § 8112. Lodging tax.
- § 8113. Fire protection fee.
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