Delaware § 8105 Property owned by governmental, religious, educational or charitable agency

Delaware Statutes

§ 8105 — Property owned by governmental, religious, educational or charitable agency

Delaware § 8105

JurisdictionDelaware

Title9

PartCounty Taxes

Ch. 81LIMITATIONS UPON TAXING POWER

Subch.General Provisions

This text of Delaware § 8105 (Property owned by governmental, religious, educational or charitable agency) 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. 9, § 8105 (2026).

Text

Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and not held by way of investment, or any college or school and used for educational or school purposes, except as otherwise provided, shall not be liable to taxation and assessment for public purposes by any county or other political subdivision of this State. Nothing in this section shall be construed to apply to ditch taxes, sewer taxes and/or utility fees. Corporations created for charitable purposes and not held by way of investment that are in existence on July 14, 1988, together with existing and future charitable affiliates of such corporations that are also not held by way of investment, shall n

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Property belonging to this State, or the United States, or any county of this State, or owned by any municipality of this State and held for public use, or any church or religious society, and not held by way of investment, or any college or school and used for educational or school purposes, except as otherwise provided, shall not be liable to taxation and assessment for public purposes by any county or other political subdivision of this State. Nothing in this section shall be construed to apply to ditch taxes, sewer taxes and/or utility fees. Corporations created for charitable purposes and not held by way of investment that are in existence on July 14, 1988, together with existing and future charitable affiliates of such corporations that are also not held by way of investment, shall not be liable to taxation and assessment for public purposes by any county, municipality or other political subdivision of this State.

Legislative History

Code 1915, § 1098; Code 1935, § 1258; 9 Del. C. 1953, § 8103; 51 Del. Laws, c. 323 ; 64 Del. Laws, c. 77, § 1 ; 66 Del. Laws, c. 385, §§ 1, 2 ; 67 Del. Laws, c. 415, § 3 ; 70 Del. Laws, c. 39, § 1