CHAPTER 194

FORMERLY

HOUSE BILL NO. 416

AS AMENDED BY HOUSE AMENDMENT NO. 4

AN ACT TO AMEND CHAPTER 81, TITLE 9, DELAWARE CODE, RELATING TO PROPERTY SUBJECT TO COUNTY TAXATION.

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

Section 1. Amend §8101, Chapter 81, Title 9, Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new §8101 to read as follows:

§8101. Property subject to county taxation

(a) All real property situated in this State shall be liable to taxation and assessment for public purposes by the County in which the property is located, except as otherwise provided in this chapter.

(b) Real property all of which shall be taxed at the same rate, shall consist of the following:

(1) Land;

(2) Buildings;

(3) Improvements; and

(4) Special betterments.

(c) Improvements shall mean annexations to land other than buildings which increase the market value of the land when used for general purposes permitted by law, or annexations to buildings which increase the market value of the buildings when used for general purposes permitted by law.

(d) The taxation and assessment of lands, buildings and improvements shall exclude the value of any annexation and other addition to lands other than buildings and the value of any annexation and other addition to buildings or improvements, to the extent its use is limited primarily to a particular trade, business, occupation, profession, industry or similarly restricted activity. Such annexation or other addition may be taxed and assessed as a special betterment, if included in the enumeration in subsection (e).

(e) Special betterments, whether or not also considered to be improvements, shall include and be limited to the following:

(1) Bridges, wharves, or piers;

(0) Mains, pipes, and tanks, used for conducting steam, heat, water, oil or gas, not used in a manufacturing, assembling, processing, or refining operation;

(1) Railroad sidings, roads, walkways and parking areas;

(2) Fences and yard lighting;

(3) Storage tanks;

(4) Sewer systems including piping, separators, septic tanks and waste treatment systems; water systems, including cooling and drinking water lines, both above and below ground;

(5) Poles, towers, wires and cable, for distribution of electrical energy either above or below ground, not used in a manufacturing, assembling, processing, or refining operation;

(8) Poles, wires, cable and conduit for distribution of telephone communication services either above or below ground;

(0) Fire protection systems, including all facilities which are components of the fire protection systems;

(1) Racetracks, stadiums and airports;

(2) Bank vaults and bank teller windows; and

(3) Outdoor motion picture theaters."

Section 2. Amend §8102, Chapter 81, Title 9, Delaware Code, by striking the second paragraph of said section in its entirety.

Section 3. The provisions of this act shall take effect March 30, 1976.

Approved July 8, 1975