Delaware Code Title 9 Sec. 603 – Tax exemption of parks and recreation areas
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All land and property which shall be held, laid out and used for any park or recreation area or which shall be purchased or acquired for such use or purpose under the provisions of this chapter shall be forever free from state and county taxation so long as used for such purposes.
9 Del. C. 1953, § ?603; 49 Del. Laws, c. 112, § ?1;
Terms Used In Delaware Code Title 9 Sec. 603
- Park or recreation area: means any area of real estate located within or reasonably near the suburban park community suitable for the promotion of the health and recreation of the residents of the suburban community. See Delaware Code Title 9 Sec. 602