Go to Previous Versions
of
this Section
2025 Delaware Code
Title 9 - Counties
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter I. General Provisions
§ 8109. Off-street parking facilities; exemptions.
Universal Citation:
9 DE Code § 8109 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 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 the county, municipality or other political subdivisions of this State and used by the public for the parking of automobiles off the street or highway. The exemption shall be limited to that portion of the structure exclusively used for or devoted to the parking of automobiles and vehicles of that nature.
9 Del. C. 1953, § 8109; 57 Del. Laws, c. 744; 65 Del. Laws, c. 132, § 1; 70 Del. Laws, c. 39, § 1;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
