Delaware Code Title 22 Sec. 1002 – Exemption to be provided for by municipal law or ordinance
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Every person a resident of a municipality of this State and the owner of real property located therein who is 65 years of age or over shall be entitled, within the limitations of this chapter, to an exemption from municipal taxation on such real property to the extent the governing body of such municipality adopts a local law or ordinance providing therefor.
22 Del. C. 1953, § ?1002; 57 Del. Laws, c. 425; 65 Del. Laws, c. 11, § ?1;
Terms Used In Delaware Code Title 22 Sec. 1002
- Municipality: means any incorporated town or city of this State. See Delaware Code Title 22 Sec. 1001
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Resident: means one legally domiciled within the municipality for the period required by this chapter. See Delaware Code Title 22 Sec. 1001
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302