Delaware General Assembly


CHAPTER 148

FORMERLY

SENATE BILL NO. 196

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 13l, TITLE 9, DELAWARE CODE, TO EMPOWER KENT COUNTY LEVY COURT TO EXEMPT CITIZENS OVER AGE 65 FROM TAXATION ON REAL PROPERTY.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 131, Title 9, Delaware Code, by adding thereto a new §13141 to read as follows:

113141. Exemption from Property Taxes on Real Estate in Kent County

The provisions of this Chapter notwithstanding — The Kent County Levy Court shall by ordinance provide for the exemption of real property owned by citizens over age 65 from real estate taxes to such degree and in such manner as it determines will best promote the public welfare."

Approved July 10, 1987.