SENATE BILL NO. 48
AS AMENDED BY HOUSE AMENDMENT NOS. 1 & 3
AN ACT TO AMEND SECTION 1902, TITLE 14, DELAWARE CODE, BY EXEMPTING RESIDENTIAL PROPERTY OWNED BY CERTAIN PERSONS OVER THE AGE OF 65 FROM PAYMENT OF SCHOOL TAXES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend Section 1902, Title 14, Delaware Code, by striking subsection (a) of said section, and by inserting in lieu thereof a new subsection (a) to read as follows:
"(a) Any district may, in addition to the amounts apportioned to it by the State Board of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of real estate in such district, as determined and fixed for county taxation purposes and subject to any exemptions granted to persons over the age of 65 from county real estate taxation."
Approved July 17, 1974.