Delaware Const. art. VIII, § 7

Delaware Constitution

Article VIII, § 7 — Real estate assessments; inclusion of values

Delaware Const. art. VIII, § 7 (Real estate assessments; inclusion of values) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

JurisdictionDelaware DocumentConstitution

ArticleVIII

Section§ 7

CitationDelaware Const. art. VIII, § 7

Bluebook

Del. Const. art. VIII, § 7.

Full Text

In all assessments of the value of real estate for taxation, the value of the land and the value of the buildings and improvements thereon shall be included. And in all assessments of the rental value of real estate for taxation, the rental value of the land and the rental value of the buildings and the improvements thereon shall be included. The foregoing provisions of this Section shall apply to all assessments of the value of real estate or of the rental value thereof for taxation for State, county, hundred, school, municipal, or other public purposes.

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In all assessments of the value of real estate for taxation, the value of the land and the value of the buildings and improvements thereon shall be included. And in all assessments of the rental value of real estate for taxation, the rental value of the land and the rental value of the buildings and the improvements thereon shall be included. The foregoing provisions of this Section shall apply to all assessments of the value of real estate or of the rental value thereof for taxation for State, county, hundred, school, municipal, or other public purposes.

History

84 Del. Laws, c. 281; 85 Del. Laws, c. 5