Delaware Statutes
§ 8141 — Exemption from property taxes on real estate in Kent County
Delaware·Title 9·Part County Taxes·Ch. 81 LIMITATIONS UPON TAXING POWER·Subch. Citizens Over 65 Years of Age
The provisions of this chapter notwithstanding, the Kent County Levy Court shall by ordinance provide for the exemption of real property owned by citizens over age 65 from real estate taxes to such degree and in such manner as it determines will best promote the public welfare; provided, however, that any such ordinance adopted shall include language substantially similar to that of § 8133(b) of this title.
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Legislative History
66 Del. Laws, c. 148, § 1 ; 69 Del. Laws, c. 13, § 2