reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 9 - Counties › Chapter 71. Sussex County Property Maintenance › § 7108. Penalties.

§ 7108. Penalties.
The person responsible for a building, structure, or premises, where anything is in violation of this chapter or the ordinances, rules, or regulations as promulgated by the Sussex County Council, or in violation of any permit, certificate, detailed statement or plan accepted or approved by the Sussex County Council, or its designee, or in violation of an order of the Sussex County Council, or its designee, may be fined in accordance with a schedule of fees and penalties to be established by the Sussex County Council. The maximum fine per violation shall not exceed the provisions found in § 5917 of Title 11. Each and every day such violation continues shall constitute a separate offense.
82 Del. Laws, c. 222, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 71. Sussex County Property Maintenance › § 7109. Additional remedies.

§ 7109. Additional remedies.
The imposition of the penalties or enforcement prescribed in this chapter or by the ordinances, rules, or regulations as promulgated by the Sussex County Council shall not preclude the Attorney General, county attorney, Sussex County Council's designee or code enforcement constable from instituting appropriate actions or proceedings to prevent, enjoin, or abate any continuing violation of this chapter.
82 Del. Laws, c. 222, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 71. Sussex County Property Maintenance › § 7110. Existing ordinances, rules, and regulations.

§ 7110. Existing ordinances, rules, and regulations.
To the extent the Sussex County Council may have enacted or adopted ordinances, rules, and regulations governing property maintenance prior to the adoption of this chapter, those ordinances, rules, and regulations may be enforced in accordance with this chapter.
82 Del. Laws, c. 222, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 71. Sussex County Property Maintenance › § 7111. Exceptions.

§ 7111. Exceptions.
This chapter shall not apply to:
(1) Properties, buildings, or structures located within any incorporated city or town in Sussex County unless the responsibility for the local code enforcement has been duly transferred to Sussex County.
(2) Land deemed to be actively devoted to agricultural, horticultural, or forestry as defined in § 8333 of this title.
(3) Any structure that is not subject to regulation pursuant to § 6902(b) of this title.
(4) State parks and wildlife areas.
82 Del. Laws, c. 222, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 80. COUNTY TAX LEVY › § 8001. Budget of estimated expenditures.

§ 8001. Budget of estimated expenditures.
(a) The governing body of Kent County shall, after due inquiry and investigation, prepare and adopt a budget or estimate of the amount of money which will be required by the County during the next fiscal year to discharge demands upon the County, both those which have accrued and those for which it is deemed expedient to make provision.
(b) The government of New Castle County shall prepare and adopt the budget as provided in Chapter 11 of this title.
(c) The government of Sussex County shall prepare and adopt the budget as provided for in Chapter 70 of this title.
(d) In New Castle County, the budget shall be adopted not later than June 1 in each year, in Kent County, not later than June 30 in each year, and in Sussex County, not later than July 1 in each year.
Code 1852, §  83;  Code 1915, §§  1071, 1071A;  28 Del. Laws, c. 76, §  14;  31 Del. Laws, c. 13, §  22;  Code 1935, §§  1155, 1236;  47 Del. Laws, c. 89, §  1;  48 Del. Laws, c. 124, §  1;  9 Del. C. 1953, §  8001;  55 Del. Laws, c. 85, §  20A;  57 Del. Laws, c. 762, §  13A;  66 Del. Laws, c. 69, §  2;  67 Del. Laws, c. 169, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 80. COUNTY TAX LEVY › § 8002. Tax rate.

§ 8002. Tax rate.
(a) After the budget has been adopted, the respective county governing bodies shall fix their county tax rates based upon the most recent assessment made by them. The county tax rate shall be stated in terms of a certain rate on every $100 of assessed evaluation. Subject to the limitations of subsection (b) of this section, the county tax rate shall be such as will produce sufficient tax revenues to meet the budget requirement of the county for all purposes other than those that are not to be paid for out of the general county tax revenues. The county tax rate shall not include special assessments, tax specially levied to pay principal of and interest on bonds, or taxes levied for the benefit of local districts established in accordance with statutes authorizing such special taxation.
(b) The tax rate for Kent County shall not exceed the sum of $0.50 on each $100 of assessed evaluation.
(c) When any total reassessment of taxable properties within a county of this State shall have become effective, the county property tax rate levied for the immediately ensuing fiscal year shall not be such as to yield county property tax revenues greater than 15 percent in excess of the total of the county property taxes imposed for the fiscal year immediately preceding the fiscal year in which such reassessment shall have become effective. Any initial assessment made on new construction shall not be taken into account in determining such limitation.
(d) When any total reassessment of taxable properties within a county of this State shall have become effective, a tax rate shall be computed so as to provide the same tax revenue as was levied during the prior fiscal year. That rate shall be known as the “rolled-back rate.”
(e) The ordinance establishing a property tax rate upon total reassessment shall state the percent, if any, by which the tax rate to be levied exceeds the rolled-back rate computed pursuant to subsection (d) of this section, which shall be characterized as the percentage increase in property taxes adopted by the governing body. Within 15 days of the meeting at which the ordinance shall be considered by the governing body, the county shall advertise, in a newspaper of general circulation in the county, said percentage increase in the tax rate.
Code 1852, §  83;  Code 1915, §§  1071, 1071A;  28 Del. Laws, c. 76, §  14;  31 Del. Laws, c. 13, §  22;  40 Del. Laws, c. 134, §  1;  Code 1935, §§  1155, 1236;  47 Del. Laws, c. 89, §  1;  47 Del. Laws, c. 223, §  1;  48 Del. Laws, c. 124, §  1;  9 Del. C. 1953, §  8002;  49 Del. Laws, c. 81;  55 Del. Laws, c. 57;  55 Del. Laws, c. 85, §§  20B, 20D, 20F;  55 Del. Laws, c. 124;  57 Del. Laws, c. 762, §  13A;  58 Del. Laws, c. 427;  64 Del. Laws, c. 363, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 80. COUNTY TAX LEVY › § 8003. Time and method of levying county tax.

§ 8003. Time and method of levying county tax.
(a) After the respective county governing body has fixed the county tax rate, it shall levy the county tax for the next fiscal year according to such tax rate applied to the most recent assessment list in the county.
(b) The county governing bodies shall levy the county tax not later than the following dates:
In New Castle County, June 1; in Kent County, June 30; and in Sussex County, July 1.
Code 1852, §  83;  Code 1915, §§  1071-1071B;  28 Del. Laws, c. 76, §§  14, 15;  31 Del. Laws, c. 13, §§  22, 23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1155, 1236, 1239, 1246;  47 Del. Laws, c. 89, §  1;  48 Del. Laws, c. 124, §  1;  9 Del. C. 1953, §  8003;  55 Del. Laws, c. 85, §§  20B-20D;  57 Del. Laws, c. 762, §  13E;  66 Del. Laws, c. 69, §  3;
2023 Delaware Code › Title 9 - Counties › Chapter 80. COUNTY TAX LEVY › § 8004. Duplicate assessment lists in Kent County.

§ 8004. Duplicate assessment lists in Kent County.
Promptly after levying the county tax, the governing body of Kent County shall deliver to the Receiver of Taxes and County Treasurer, for his or her use in collecting the taxes, the duplicate assessment list as prepared and furnished to the county government by the Board of Assessment.
Code 1915, §  1071B;  28 Del. Laws, c. 76, §  15;  31 Del. Laws, c. 13, §  23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1239, 1343, 1346;  46 Del. Laws, c. 134, §  1;  9 Del. C. 1953, §  8004;  55 Del. Laws, c. 85, §  20E;  57 Del. Laws, c. 762, §§  13F, 13G;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 80. COUNTY TAX LEVY › § 8005. Tax collection warrants; form.

§ 8005. Tax collection warrants; form.
(a) At the time of delivery of the duplicate assessment lists to the respective receivers of taxes and county treasurers, there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section.
(b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the county governing body and sealed with the seal of and attested by the clerk of the peace.
(c) The warrants shall be substantially in the following form:
________________
State of Delaware
________________________________________________ss.
________________________________County
To the Receiver of Taxes and County Treasurer of ________________________________ County, greeting:
We command you that you collect from the persons named in the duplicate assessment list annexed hereto, for their taxes payable to ________________________________ County for the year beginning July first next, ________ percent as a rate upon every one hundred dollars on the amount of their respective assessments; and if any person named in the annexed duplicate assessment list shall not pay his or her tax after you have demanded payment, we command you in such case that you collect the tax, or the part thereof remaining unpaid, with lawful costs, in the manner prescribed by law. And we further command you that you pay the amount which, according to this warrant and the annexed duplicate assessment list you are required to collect, in the manner and within the times appointed by law in this behalf. Hereof fail not at your peril.
Given at ________________ by the order of ________________ County, under the hands of us, members of said county governing body, the ________________ day of ________________, A.D., ________
Seal of Office of the ________________
________________
Clerk of the Peace________________
________________
________________
Commissioners
________________
Attest:
________________
________________
Clerk of the Peace
Code 1852, §§  84, 85;  Code 1915, §§  1071B, 1251;  28 Del. Laws, c. 76, §  15;  31 Del. Laws, c. 13, §  23;  40 Del. Laws, c. 135, §  1;  Code 1935, §§  1239, 1343, 1346, 1470;  46 Del. Laws, c. 134, §  1;  46 Del. Laws, c. 138, §  1;  9 Del. C. 1953, §  8005;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].

§ 8102. Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3].
(a) Notwithstanding any statute to the contrary, the county government of each county shall have the power by ordinance to impose and collect a tax, to be paid by the transferor or transferee as determined by the county, upon the transfer of real property within the unincorporated areas of the county; provided however, that any realty transfer tax which is imposed by any county government shall not be greater than 1½ percent of the value of the real property as represented by the document transferring the property; and further provided, that the county government shall exempt from such taxation “first-time home buyers”, as that term is defined in § 5401 of Title 30, up to at least the value of the property or $400,000 whichever is less and such county may by ordinance increase the exemption amount. Any revenues from a tax upon the transfer of real property derived from an ordinance hereinafter adopted by the government of Kent County pursuant to the provisions of this section shall first be dedicated for and applied to Kent County's cost component of the Statewide Paramedic Funding Program as is more particularly set forth in § 9814 of Title 16.
(b) The provisions of §§ 5401 and 5403 of Title 30 shall apply with respect to any realty transfer tax imposed by a county government pursuant to the authority granted in this section.
(c) Any funds realized by a county pursuant to this section shall be segregated from the county's general fund and the funds, and all interest thereon, shall be expended solely for the capital and operating costs of public safety services, economic development programs, public works services, capital projects and improvements, infrastructure projects and improvements, debt reduction, assessments of real property as provided for in § 8101 of this title, recreational amenities, workforce and affordable housing programs, and land preservation programs.
67 Del. Laws, c. 415, §  3;  71 Del. Laws, c. 349, §§  13, 14;  81 Del. Laws, c. 384, § 2;  83 Del. Laws, c. 223, § 1;  83 Del. Laws, c. 360, § 1;  84 Del. Laws, c. 60, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8103. Personal property.

§ 8103. Personal property.
No county or other political subdivision of the State shall levy, assess or collect any tax upon personal property, whether tangible or intangible.
42 Del. Laws, c. 109, §  1;  42 Del. Laws, c. 110, §  1;  9 Del. C. 1953, §  8102;  60 Del. Laws, c. 194, §  2;  67 Del. Laws, c. 415, §  3;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8104. Placement of mobile homes subject to Sussex County taxation.

§ 8104. Placement of mobile homes subject to Sussex County taxation.
Notwithstanding any statute to the contrary, the Sussex County government shall have the power by ordinance to impose and collect a tax, to be paid by the applicant, upon the application for a permit for the placement of a mobile home within the unincorporated areas of the county; provided, however, that any tax upon the placement of a mobile home shall not be greater than 1 percent of the value of the mobile home as represented by the permit application; and further provided, that nothing herein shall limit or otherwise affect the power of the county to impose and collect by ordinance fees for placement permits for mobile homes; and further provided, that the county government shall by ordinance exempt from taxation mobile homes owned by those organizations contained in §§ 8105 and 8106 of this title; and further provided, that the county government shall by ordinance exempt from taxation mobile homes which are not subject to taxation pursuant to § 8363 of this title. The funds realized by the county pursuant to this tax shall be segregated from the county's general fund and the funds, and all interest thereon, shall be expended solely for the benefit of the county's independent libraries. The government of Sussex County may adopt by ordinance or ordinances to provide for the effective administration and regulation of any taxes adopted pursuant to the authority conferred by this section.
70 Del. Laws, c. 39, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8105. Property owned by governmental, religious, educational or charitable agency.

§ 8105. Property owned by governmental, religious, educational or charitable agency.
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.
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;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].

§ 8106A. New Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3].
(a) (1) This section applies to property in New Castle County that is entitled to an exemption as any of the following:
a. Owned by a religious, educational, or charitable agency, under § 8105 of this title or under New Castle County Code § 14.06.101.
b. Owned by a specific organization or for a specific purpose, under § 8106(a) of this title.
c. Parkland owned by a civic association, under § 8110 of this title.
d. Recreational properties, under New Castle County Code § 14.06.601.
e. Cemetery properties, under New Castle County Code § 14.06.701.
(2) No exemption from taxation for any property under paragraph (a)(1) of this section is allowed except after written application and the approval of New Castle County.
(b) An application for exemption must be filed with the Assessment Division of the New Castle County Office of Finance (Assessment Division), using the form provided by the Assessment Division. The date of the application is the date the application is received by the Assessment Division.
(c) (1) An exemption under this section is effective the later of the following:
a. The date the property owner met the criteria for the exemption.
b. Three years before the date of the application.
(2) If reviewing an application for exemption under this section that was decided on or after January 1, 2017, New Castle County shall determine and process any refund of New Castle County taxes to the property owner, regardless of who paid the property taxes, based on all of the following:
a. The effective date of the exemption under paragraph (c)(1) of this section.
b. Proration calculated under § 8111A of this title.
(3) If property is transferred from an owner eligible for an exemption under this section while that owner's exemption application is pending, New Castle County shall refund county taxes paid for the period of the exempt transferor's ownership, as prorated using the calculations under § 8111A(b) of this title.
(4) Interest does not accrue and is not owed on any credit or refund issued under this section.
(5) Paragraphs (c)(2) and (c)(3) of this section do not apply to school taxes levied under Title 14, and New Castle County may not refund school taxes under this section.
(d) Governmental entities entitled to exemption under this subchapter are not required to submit an application under this section.
78 Del. Laws, c. 144, §  1;  83 Del. Laws, c. 468, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8107. Motion picture studios and plants.

§ 8107. Motion picture studios and plants.
(a) For a period of 15 years from the beginning of operation, motion picture studios and plants which shall be established in this State on or after July 1, 1937, including all lands, buildings and chattels, whether owned by a person, firm or corporation, utilized in connection therewith, and all raw materials going into the finished products of such studios and plants, as well as the finished products or films, shall be exempt from all ad valorem taxation.
(b) The exemption authorized in this section shall not apply to real estate owned by such motion picture studios and plants except the real estate occupied as the location required to house such motion picture studios and plants and other buildings incidental to the operation of such studios and plants together with such lands as may be required for housing officers and employees, and for warehouses, laboratories, cutting rooms, projection rooms, storage, trackage, shipping facilities, sets and locations.
Code 1935, §  1258;  41 Del. Laws, c. 118, §  1;  9 Del. C. 1953, §  8106;  67 Del. Laws, c. 415, §  3;  70 Del. Laws, c. 39, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8108. Railroad property.

§ 8108. Railroad property.
(a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same manner as other like property of individuals is subject thereto for like purposes, any provisions of any existing law or laws to the contrary notwithstanding.
(b) Any building erected in whole or in part within the limits of any such right-of-way or roadbed shall not, by reason of the exception made in this section, be exempted from assessment and taxation, although the land, upon which such building shall be wholly or in part located, is by this section expressly exempted therefrom.
Code 1852, §§  184-189, 1372-1381;  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, §  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;  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;  Code 1935, §  1258;  9 Del. C. 1953, §  8108;  70 Del. Laws, c. 39, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8109. Off-street parking facilities; exemptions.

§ 8109. Off-street parking facilities; exemptions.
Any county, municipality or other political subdivision of this State, by resolution or ordinance duly passed and approved, may exempt from taxation and assessment for public purposes for a period up to 20 years, any structure above or under the ground which may hereafter be constructed and located within the county, municipality or other political subdivisions of this State and used by the public for the parking of automobiles off the street or highway. The exemption shall be limited to that portion of the structure exclusively used for or devoted to the parking of automobiles and vehicles of that nature.
9 Del. C. 1953, §  8109;  57 Del. Laws, c. 744;  65 Del. Laws, c. 132, §  1;  70 Del. Laws, c. 39, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8110. Civic organizations owning parkland.

§ 8110. Civic organizations owning parkland.
(a) As used in this section:
(1) The term “civic organization” shall be defined as any nonprofit organization that is the owner of parkland, as defined herein, provided that:
a. The organization is not organized for profit or is qualified as an exempt organization under § 501(c) of the Internal Revenue Code of 1954 [26 U.S.C. § 501(c)], as amended;
b. No part of the net earnings of the organization inures to the benefit of any private shareholder or individual; and
c. Upon liquidation or dissolution of the organization, or abandonment by the organization, none of the assets of the organization nor benefits from its property will inure to the benefit of any person or organization except a community chest, fund, foundation, government, governmental agency, civic organization, maintenance corporation or other nonprofit organization.
(2) The term “parkland” shall be defined as real property, including improvements erected thereon and fixtures attached thereto, used primarily for recreational purposes and dedicated as parkland, public open space, private open space or other public use on a recorded subdivision plan, or through valid and binding restrictive covenants, provided that:
a. The property is not used by the civic organization or by any other person so as to benefit any officer, trustee, director, shareholder, member, employee, contributor or bondholder of the organization or operator or any other person through the distribution of profits or the payment of excessive compensation;
b. The property is used for recreational purposes; and
c. The use of the property is open, without charge, to the public, or to members of the civic organization, or to the residents of the neighborhood, or to residents of the community or to residents of the subdivision in which the property is located, regardless of sex, race, creed, color or national origin.
(b) No parkland owned by a civic organization shall be liable to taxation and assessment for public purposes by any county or other political subdivision of the State or county.
(c) Any taxes heretofore levied by any county or other political subdivision of the State or county on any such parkland owned, at the time of said levy, by a civic organization are voidable and the counties and political subdivisions of the State shall remove said taxes from their records upon receipt of an application filed by the organization establishing its entitlement under this section.
(d) This section shall not affect any taxes levied on any such property at any time prior to its acquisition by the civic organization, and such taxes, and any penalty that may accrue thereon, shall remain a lien against the property in accordance with the provisions of this title.
66 Del. Laws, c. 420, §  1;  70 Del. Laws, c. 39, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter I. General Provisions › § 8112. Lodging tax.

§ 8112. Lodging tax.
(a) New Castle County may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room in a hotel, motel, or tourist home, as defined in § 6101 of Title 30, which is located within the unincorporated areas of the county.
(b) [Repealed.]
(c) Sussex County may impose, by duly enacted ordinance, a local lodging tax of no more than 3 percent of the rent, in addition to the amount imposed by the State, for any room or rooms in a hotel, motel or tourist home, as defined in § 6101 of Title 30, which is located within the unincorporated areas of Sussex County. Any funds realized by Sussex County pursuant to this subsection shall be expended solely within Sussex County, for the capital and operating costs of beach nourishment, waterway dredging, economic development, tourism programs, recreational activities, and water quality and flood control projects. An amount not to exceed 5% of the funds realized from the tax may be used to pay the costs of administering projects funded under this subsection.
(d) Rentals by the Department of Natural Resources and Environmental Control are exempt from the lodging tax established by this section.
81 Del. Laws, c. 270, § 1;  82 Del. Laws, c. 102, § 1;  82 Del. Laws, c. 104, § 1;  82 Del. Laws, c. 227, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2].

§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2].
As used in this subchapter:
(1) “Income” means all income from whatever source derived including realized capital gains and, in their entirety, pension, annuity, retirement, and Social Security benefits. For any tax year for which an exemption is claimed, income'' is determined to be equal in amount to the income received during the pretax year.
(2) “Pretax year” means the calendar year immediately preceding the “tax year.”
(3) “Resident'' means one legally domiciled within the State for a period of 10 years immediately preceding October of the pretax year.
a. Mere seasonal or temporary residence within the State, of whatever duration, does not constitute domicile within the State for the purposes of this subchapter. Absence from this State for a period of 12 months is prima facie evidence of abandonment of domicile in this State. The burden of establishing legal domicile within the State is on the claimant.
b. For claimants establishing legal domicile in this state after December 31, 2018, only claimants who, as of June 30 immediately prior to the beginning of the county fiscal year, have been legally domiciled within the state for a period of at least 10 consecutive years are eligible to receive a credit.
(4) “Tax year” means the calendar year in which the county real estate tax is due and payable.
9 Del. C. 1953, §  8131;  55 Del. Laws, c. 163, §  1;  55 Del. Laws, c. 232;  56 Del. Laws, c. 26, §§  1, 2;  81 Del. Laws, c. 314, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8132. Qualifications and amount of exemption.

§ 8132. Qualifications and amount of exemption.
(a) Every person, a resident of this State of the age of 65 or more years, having an income not in excess of $3,000 per year and residing in a dwelling house owned by the person which is a constituent part of the person's real property, shall be entitled, on proper claim being made therefor, to exemption from taxation on such real property to an assessed valuation not exceeding $5,000 in the aggregate, except that:
(1) No such exemption shall be in addition to any other exemption to which said person may be entitled; and
(2) No such exemption shall be permitted where said person's spouse lives in said dwelling house and has an income in excess of $3,000 per year.
(b) Nothing in this subchapter shall be construed to apply to property taxes levied within and by a municipality.
(c) Nothing in this subchapter shall be construed to apply to ditch taxes and sewer taxes.
9 Del. C. 1953, §  8132;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  3;  57 Del. Laws, c. 70;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8133. Application for exemption.

§ 8133. Application for exemption.
(a) No exemption from taxation on the valuation of real property as provided in this subchapter shall be allowed except on written application therefor, which application shall be on a form prescribed by the governing bodies of the respective counties and provided for the use of the claimants under this subchapter by the governing body of the taxing district in which such claim is to be filed.
(b) An application for exemption under this subchapter shall be filed with the assessor of the taxing district by a date determined by the taxing district, which shall not be earlier than 45 days prior to the last date of the pre tax year; provided, however, that unless the income of the applicant has changed to exceed the $3,000 allowed, or unless the applicant no longer owns the dwelling which is a constituent part of the applicant's real property, or unless the applicant's spouse has income exceeding the $3,000 maximum, annual renewal shall not be required to qualify under this subchapter.
9 Del. C. 1953, §  8133;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  4;  60 Del. Laws, c. 430, §  1;  62 Del. Laws, c. 215, §  1;  69 Del. Laws, c. 13, §  3;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8134. Contents of application.

§ 8134. Contents of application.
Every fact essential to support a claim for exemption under this subchapter shall exist on September 1 of the pretax year. Every application by a claimant therefor shall establish that the applicant was, on September 1 of the pretax year:
(1) A resident of this State for the period required;
(2) Of the age of 65 or more years;
(3) The owner of a dwelling house which is a constituent part of the real property for which such exemption is claimed;
(4) Residing in said dwelling house.
Such applicant shall also establish that his or her income for the yearly period as provided by this subchapter did not exceed $3,000, and that his or her spouse, if living in said dwelling house, does not have an income in excess of $3,000.
9 Del. C. 1953, §  8134;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  5;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8135. Allowance of exemption.

§ 8135. Allowance of exemption.
If an application is approved by the assessor, the assessor shall allow an exemption from taxation against the assessed valuation of the real property assessed to the claimant in the amount of the claim approved by the assessor.
9 Del. C. 1953, §  8135;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8136. Continuance of exemption.

§ 8136. Continuance of exemption.
Any assessor may, at any time, require the filing of a new application or such proof as the assessor shall deem necessary to establish the right of a claimant to continued exemption. A claimant shall inform the assessor of any change in the assessor's status or property which may affect the assessor's right to continuance of exemption.
9 Del. C. 1953, §  8136;  55 Del. Laws, c. 163;  56 Del. Laws, c. 26, §  6;  69 Del. Laws, c. 13, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8137. Tenants in common or joint tenants.

§ 8137. Tenants in common or joint tenants.
(a) Where title to property on which an exemption is claimed is held by claimant and another or others, either as tenants in common or as joint tenants, claimant shall not be allowed an exemption against the claimant's interest in said property in excess of the assessed valuation of the claimant's proportionate share in said property, which proportionate share, for the purposes of this subchapter, shall be deemed to be equal to that of each of the other tenants, unless it is shown that the interests in question are not equal, in which event claimant's proportionate share shall be as shown.
(b) Nothing in this subchapter shall preclude more than 1 tenant, whether title be held in common or joint tenancy, from claiming exemption against the property so held, but no more than the equivalent of 1 full exemption in regard to such property shall be allowed in any year, and in any case in which the claimants cannot agree as to the apportionment thereof, the exemption shall be apportioned between or among them in proportion to their interest. Property held by husband and wife, as tenants by the entirety, shall be deemed wholly owned by each tenant, but not more than 1 exemption in regard to such property shall be allowed in any year.
(c) Right to claim exemption under this subchapter shall extend to property the title to which is held by a partnership to the extent of the claimant's interest as a partner therein, and by a guardian, trustee, committee, conservator or other fiduciary for any person who would otherwise be entitled to claim exemption under this subchapter, but not to property the title to which is held by a corporation.
9 Del. C. 1953, §  8137;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8138. Rules and regulations.

§ 8138. Rules and regulations.
The Department of Finance of New Castle County or Board of Assessments for Kent County or Board of Assessments for Sussex County may promulgate such rules and regulations and prescribe such forms as they shall deem necessary to implement this subchapter. They may, in their discretion, eliminate the necessity for sworn application, in which event all declarations by the claimant shall be considered as if made under oath and the claimants, as to false declarations, shall be subject to the penalties as provided by law for perjury.
9 Del. C. 1953, §  8138;  55 Del. Laws, c. 163, §  1;  56 Del. Laws, c. 26, §  7;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8139. Oaths.

§ 8139. Oaths.
Each assessor and collector and his or her duly designated assistants may take and administer the oath, where required, on any claim for exemption under this subchapter and no charge shall be made for the taking of any affidavit or the preparation of any form required by this subchapter.
9 Del. C. 1953, §  8139;  55 Del. Laws, c. 163, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8140. Appeals.

§ 8140. Appeals.
An aggrieved taxpayer may appeal from the disposition of an exemption claim under this subchapter in the same manner as is provided for appeals from assessments generally.
9 Del. C. 1953, §  8140;  55 Del. Laws, c. 163, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter II. Citizens Over 65 Years of Age › § 8141. Exemption from property taxes on real estate in Kent County.

§ 8141. Exemption from property taxes on real estate in Kent County.
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.
66 Del. Laws, c. 148, §  1;  69 Del. Laws, c. 13, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8151. Property subject to exemption.

§ 8151. Property subject to exemption.
Land and improvements held by a church, religious society, charitable corporation, or nonprofit organization principally devoted to housing of elderly persons and not held for investment and which is constructed pursuant to the provisions of § 231 of the National Housing Act, as presently in effect and set forth in 12 U.S.C. § 1715v and which is regulated by the Federal Housing Commissioner pursuant to such section and pursuant to the applicable federal regulations presently in effect adopted by the Federal Housing Commissioner, shall not be liable to taxation and assessment for public purposes by any county or other political subdivision of this State; provided, however, that no less than 75% of the dwelling units in the property shall be rented and occupied at all times by elderly persons as defined in § 8152 of this title and the entire property shall be operated on a nonprofit basis.
9 Del. C. 1953, §  8151;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8152. Definitions.

§ 8152. Definitions.
As used in this subchapter, the term “elderly persons” means persons who have attained their sixty-second birthday.
9 Del. C. 1953, §  8152;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8153. Certification as tax exempt.

§ 8153. Certification as tax exempt.
No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes of income taxes; such certification must be filed with the appropriate tax assessment office of the county and other political subdivision of this State in which the project is situate.
9 Del. C. 1953, §  8153;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8154. Conditions for charitable exemptions; penalty for false statement or certification.

§ 8154. Conditions for charitable exemptions; penalty for false statement or certification.
No church, religious society, charitable corporation or other nonprofit organization shall be entitled to the exemption granted pursuant to this subchapter unless the following additional conditions are satisfied:
(1) An affidavit must be filed with the taxing authorities of the county and other political subdivisions by the president of the organization or the executive director or presiding authority of the organization, certifying that said organization is nonprofit and that the project for which exemption is sought is operated on a nonprofit basis and is principally devoted to housing for the elderly as defined in § 8152 of this title. The affidavit must further state the name and address of the officers of the organization, the purposes of the organization, and the basis for the authority of the officer to make and file such affidavit on behalf of the organization;
(2) A certified financial statement must be filed with the taxing authorities showing all income received by the organization from any source in connection with the project and all expenditures made to any person in connection with the project for which exemption is sought; the statement must be certified by a certified public accountant authorized and licensed to practice in this State. The statement must be filed on or before July 1 of each calendar year; a projected statement must be filed for the first year of operation;
(3) A certification must be filed with the taxing authorities of the county and other political subdivision by the authorized officials of the organization certifying, warranting and covenanting that the project for which exemption is sought will be operated on a nonprofit basis during its entire existence and that it will not be sold, transferred, or conveyed except to another nonprofit church, religious society, charitable corporation or nonprofit organization qualifying for exemption under this subchapter and will not be principally devoted to any purpose other than housing for elderly persons as defined in § 8152 of this title. This certification shall bind the organization filing it in perpetuity and shall be enforceable in law and at equity by the county and other political subdivision of this State in which the project is situate;
(4) Any person, officer or director acting on behalf of any church, religious society, charitable corporation or nonprofit organization filing a false statement or certification shall be fined not less than $1,000 nor more than $10,000 and/or be imprisoned for not more than 10 years.
9 Del. C. 1953, §  8154;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership.

§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership.
(a) The county board of assessment and the assessment boards of other political subdivisions shall each year establish the assessed value of any property for which exemption is granted pursuant to this subchapter in the same manner as other properties which are taxable are assessed.
(b) In the event that a project granted exemption under this subchapter is ever operated on a profit-making basis or conveyed to a profit-making corporation, organization or other person, or is principally devoted to any purpose other than housing for the elderly as defined in § 8152 of this title, then and in that event, a tax lien shall attach to the land and improvements previously granted tax exemption, in the amount of the taxes which would have been due and owing the county and other political subdivision for all past years, including interest and penalties, if tax exemption had not been granted.
9 Del. C. 1953, §  8155;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 81. LIMITATIONS UPON TAXING POWER › Subchapter III. Nonprofit Housing for the Elderly › § 8156. Special assessments in lieu of taxes.

§ 8156. Special assessments in lieu of taxes.
Any church, religious society, charitable corporation or nonprofit organization granted a tax exemption pursuant to this subchapter, shall pay to the county and other political subdivision in which the project is situate, in lieu of taxes, a special assessment in an amount not less than 10% of the gross rentals derived from the project, less the cost of utilities and the cost of providing special social services to the elderly persons residing in the project. This sum shall be divided between the county and other political subdivisions having authority to levy ad valorem taxes on land and improvements in which the project is situate in proportion to their respective tax rates.
9 Del. C. 1953, §  8156;  55 Del. Laws, c. 178.;
2023 Delaware Code › Title 9 - Counties › Chapter 83. VALUATION AND ASSESSMENT OF PROPERTY › Subchapter I. General Provisions › § 8301. Annual assessment of all assessable property and persons.

§ 8301. Annual assessment of all assessable property and persons.
(a) The procedure in Kent County shall be as provided in Chapter 41 of this title.
(b) The procedure in New Castle County shall be as provided in Chapter 13 of this title.
(c) The procedure in Sussex County shall be as provided in Chapter 70 of this title.
Code 1852, §§  186, 188;  13 Del. Laws, c. 394;  16 Del. Laws, c. 322;  19 Del. Laws, c. 26, §  27;  19 Del. Laws, c. 562, §  11;  19 Del. Laws, c. 566, §  1;  20 Del. Laws, c. 389, §  1;  21 Del. Laws, c. 29, §§  1, 2;  23 Del. Laws, c. 49, §  4;  Code 1915, §§  1107-1109A;  28 Del. Laws, c. 79, §§  9, 10;  29 Del. Laws, c. 72, §§  9-11;  30 Del. Laws, c. 77, §§  9, 10;  30 Del. Laws, c. 78, §§  1-3;  31 Del. Laws, c. 14, §  16;  38 Del. Laws, c. 74, §  1;  Code 1935, §§  1263, 1264, 1266, 1301, 1302, 1319, 1320;  44 Del. Laws, c. 91, §  1;  9 Del. C. 1953, §  8301;  49 Del. Laws, c. 382;  55 Del. Laws, c. 85, §§  22A, 22B;  56 Del. Laws, c. 103, §  10;  57 Del. Laws, c. 762, §§  21A, 21B;  78 Del. Laws, c. 142, §  4;