Delaware Statutes
§ 1107 — Tax rates
(a)A municipality may establish, by local law or ordinance, a different tax rate for each of the following:
(1)Residential real property.
(2)Nonresidential real property.
(b)Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.
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Legislative History
85 Del. Laws, c. 131, § 1