Go to Previous Versions
of
this Section
2025 Delaware Code
Title 9 - Counties
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter II. Citizens Over 65 Years of Age
§ 8138. Rules and regulations.
Universal Citation:
9 DE Code § 8138 (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.
§ 8138. Rules and regulations.
The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subchapter. They may, in their discretion, eliminate the necessity for sworn application, in which event all declarations by the claimant shall be considered as if made under oath and the claimants, as to false declarations, shall be subject to the penalties as provided by law for perjury.
9 Del. C. 1953, § 8138; 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 7;
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.
