CHAPTER 323

EXEMPTING MUNICIPALLY OWNED REAL ESTATE FROM TAXATION

AN ACT TO AMEND CHAPTER 81, TITLE 9, DELAWARE CODE, BY EXEMPTING MUNICIPALLY OWNED REAL ESTATE FROM TAXATION BY COUNTIES OR OTHER POLITICAL SUBDIVISIONS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Section 8103, Title 9, Delaware Code, is amended by inserting after the words "any county of this State," where it first appears in this statute, the words and the comma, "or owned by any municipality of this State and held for public use," so that the said statute will thereafter read as follows:

"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, or any corporation created for charitable purposes and not held by way of investment, 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."

Approved February 6, 1958.