CHAPTER 67

FORMERLY SENATE BILL NO. 262

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT AGREEING TO A PROPOSED AMENDMENT TO SECTION 1, ARTICLE VIII OF THE CONSTITUTION OF THE STATE OF DELAWARE, RELATING TO THE EXEMPTION FROM TAXATION OF REAL PROPERTY.

WHEREAS, an amendment to the Constitution of the State of Delaware was proposed to the 125th General Assembly as follows:

"AN ACT TO AMEND SECTION 1, ARTICLE VIII OF THE CONSTITUTION OF THE STATE OF DELAWARE, RELATING TO THE EXEMPTION FROM TAXATION OF REAL PROPERTY.

Be it enacted by the General Assembly of the State of Delaware ( two-thirds of all members elected to each branch thereof concurring therein):

Section 1. § 1, Article VIII of the Constitution of the State of Delaware is amended by striking said section in its entirety and inserting in lieu thereof a new section to read as follows:

§ 1. Uniformity of taxes; collection under general laws; exemption for public welfare purposes

Section 1. All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws passed by the General Assembly. County Council of New Castle County and the Levy Courts of Kent and Sussex Counties are hereby authorized to exempt from county taxation such property in their respective counties as in their opinion will best promote the public, welfare. The county property tax exemption power created by this section shall be exclusive as to such property as is located within the respective counties. With respect to real property located within the boundaries of any incorporated municipality, the authority to exempt such property from municipal property tax shall be exercised by the respective, incorporated municipality,

when in the opinion of said municipality it will best promote the public welfare.

Section 2. This Act shall become effective July 1, following its adoption. This Act shall be operative for the fiscal years of the respective counties and incorporated municipalities which commence subsequent to the effective date of this Act."

"AND WHEREAS, the said proposed amendment was agreed to by two-thirds of all the members elected to each House in the said 125th Session of the General Assembly;

NOW THEREFORE,

Be it enacted by the General Assembly of the State of Delaware (two-thirds of all the members elected to each House concurring therein):

Section 1. That the said proposed amendment is hereby agreed to and adopted and shall forthwith become and be a part of the Constitution."

Effective May 11, 1971.