§ 1002 — Exemption to be provided for by municipal law or ordinance

Every person a resident of a municipality of this State and the owner of real property located therein who is 65 years of age or over shall be entitled, within the limitations of this chapter, to an exemption from municipal taxation on such real property to the extent the governing body of such municipality adopts a local law or ordinance providing therefor.

Legislative History

22 Del. C. 1953, § 1002; 57 Del. Laws, c. 425 ; 65 Del. Laws, c. 11, § 1