Delaware § 8106 Specific organizations and purposes

Delaware Statutes

§ 8106 — Specific organizations and purposes

Delaware·Title 9·Part County Taxes·Ch. 81 LIMITATIONS UPON TAXING POWER·Subch. General Provisions

(a)No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or other political subdivision of this State.

(b)No real property which has been required by New Castle County to be set aside for public parkland or public open space during the zoning or subdivision process shall be liable to taxation and assessment for public purposes by the county or other political subdivision of the State or county. Any outstanding penalty or interest incurred as a result of unpaid taxes on said property shall be forgiven.

(c)(1) All community-owned and community-maintained swimming pools within New Castle County shall not be liable for t

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

(a) No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or other political subdivision of this State.

(b) No real property which has been required by New Castle County to be set aside for public parkland or public open space during the zoning or subdivision process shall be liable to taxation and assessment for public purposes by the county or other political subdivision of the State or county. Any outstanding penalty or interest incurred as a result of unpaid taxes on said property shall be forgiven.

(c) (1) All community-owned and community-maintained swimming pools within New Castle County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. “Community-owned” and “community-maintained” shall consist of any civic organizations as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.

(2) Any amounts previously taxed and assessed against a community-owned and community-maintained swimming pool, heretofore not collected by the county or other political subdivision of this State, are hereby declared null and void.

(d) All community-owned and community maintained swimming pools within Kent County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. “Community-owned” and “community-maintained” shall consist of any civic organization as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.

Delaware § 8106 (Specific organizations and purposes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Code 1852, §§ 184-189, 1372-1381; 11 Del. Laws, c. 376, § 5 ; 14 Del. Laws, c. 111 ; 14 Del. Laws, c. 357 ; 15 Del. Laws, c. 16 ; 15 Del. Laws, c. 424 ; 16 Del. Laws, c. 4 ; 16 Del. Laws, c. 125 ; 16 Del. Laws, c. 308, § 1 ; 16 Del. Laws, c. 552 ; 17 Del. Laws, c. 204, § 3 ; 17 Del. Laws, c. 207, §§ 80, 101 ; 17 Del. Laws, c. 207, Schedule A ; 17 Del. Laws, c. 425, § 1 ; 17 Del. Laws, c. 495, § 9 ; 17 Del. Laws, c. 599, § 1 ; 18 Del. Laws, c. 165, § 1 ; 18 Del. Laws, c. 241 ; 18 Del. Laws, c. 465, § 1 ; 18 Del. Laws, c. 546, § 1 ; 19 Del. Laws, c. 124 ; 19 Del. Laws, c. 734, § 3 ; 21 Del. Laws, c. 1 ; 21 Del. Laws, c. 239, § 2 ; 22 Del. Laws, c. 139 ; 22 Del. Laws, c. 366 ; 22 Del. Laws, c. 367 ; 22 Del. Laws, c. 368 ; 22 Del. Laws, c. 369 ; 22 Del. Laws, c. 411 ; 23 Del. Laws, c. 46 ; 23 Del. Laws, c. 47 ; 23 Del. Laws, c. 92, §§ 1, 14 ; 23 Del. Laws, c. 159 ; 25 Del. Laws, c. 36 ; 25 Del. Laws, c. 37 ; 25 Del. Laws, c. 38 ; 25 Del. Laws, c. 39 ; 25 Del. Laws, c. 40 ; 26 Del. Laws, c. 37 ; 27 Del. Laws, c. 56 ; 27 Del. Laws, c. 101 ; Code 1915, §§ 1098, 1098A, 2257, 2271; 28 Del. Laws, c. 78, § 1 ; 29 Del. Laws, c. 71, § 1 ; 30 Del. Laws, c. 76, § 1 ; 30 Del. Laws, c. 152, § 1 ; 32 Del. Laws, c. 72, § 1 ; 38 Del. Laws, c. 72 ; 38 Del. Laws, c. 73 ; Code 1935, §§ 1258, 2582, 2596; 41 Del. Laws, c. 119, § 1 ; 43 Del. Laws, c. 113, § 1 ; 43 Del. Laws, c. 114, § 1 ; 44 Del. Laws, c. 89, § 1 ; 47 Del. Laws, c. 80, § 1 ; 9 Del. C. 1953, § 8105; 49 Del. Laws, c. 61 ; 50 Del. Laws, c. 448, §§ 1, 2 ; 51 Del. Laws, c. 17 ; 51 Del. Laws, c. 109 ; 51 Del. Laws, c. 131 ; 51 Del. Laws, c. 317 ; 52 Del. Laws, c. 30 ; 52 Del. Laws, c. 31 ; 52 Del. Laws, c. 61 ; 52 Del. Laws, c. 66 ; 52 Del. Laws, c. 73 ; 52 Del. Laws, c. 119 ; 52 Del. Laws, c. 123 ; 52 Del. Laws, c. 228 ; 52 Del. Laws, c. 243 ; 52 Del. Laws, c. 257 ; 52 Del. Laws, c. 258 ; 53 Del. Laws, c. 73 ; 53 Del. Laws, c. 163 ; 53 Del. Laws, c. 190 ; 53 Del. Laws, c. 225 ; 53 Del. Laws, c. 226 ; 53 Del. Laws, c. 257 ; 54 Del. Laws, c. 25 ; 54 Del. Laws, c. 159 ; 55 Del. Laws, c. 148 ; 55 Del. Laws, c. 249 ; 55 Del. Laws, c. 251 ; 56 Del. Laws, c. 238 ; 57 Del. Laws, c. 27 ; 57 Del. Laws, c. 61 ; 57 Del. Laws, c. 119 ; 57 Del. Laws, c. 355 ; 57 Del. Laws, c. 406 ; 57 Del. Laws, c. 562 ; 57 Del. Laws, c. 563 ; 57 Del. Laws, c. 697 ; 57 Del. Laws, c. 715 ; 58 Del. Laws, c. 68 ; 64 Del. Laws, c. 432, § 1 ; 67 Del. Laws, c. 248, § 1 ; 67 Del. Laws, c. 415, § 3 ; 70 Del. Laws, c. 39, § 1 ; 70 Del. Laws, c. 186, § 1 ; 76 Del. Laws, c. 118, § 1 ; 77 Del. Laws, c. 125, § 1 ; 77 Del. Laws, c. 128, § 1 ; 77 Del. Laws, c. 243, § 1 ; 78 Del. Laws, c. 123, § 1 ; 79 Del. Laws, c. 5, § 1 ; 79 Del. Laws, c. 333, § 1 ; 80 Del. Laws, c. 155, § 2 ; 83 Del. Laws, c. 455, § 5 ; 84 Del. Laws, c. 256, § 2