Delaware § 1107 Tax rates

Delaware Statutes

§ 1107 — Tax rates

Delaware § 1107

Title22

Ch. 11ASSESSMENTS FOR MUNICIPAL TAXATION

This text of Delaware § 1107 (Tax rates) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 22, § 1107 (2026).

Text

(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.

Free access — add to your briefcase to read the full text and ask questions with AI