SENATE SUBSTITUTE NO. 1
SENATE BILL NO. 15
AN ACT TO AMEND SUBCHAPTER II, CHAPTER 81, TITLE 9, DELAWARE CODE, RELATING TO PROPERTY TAX EXEMPTION FOR CERTAIN PERSONS OVER 65 YEARS OF AGE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §8136, Subchapter II, Chapter 81, Title 9, Delaware Code, by striking the first sentence of said section in its entirety.
Section 2. Amend §8141, Subchapter II, Chapter 81, Title 9, Delaware Code. by striking the period at the end of said section and substituting in lieu thereof the following:
provided, however, that any such ordinance adopted shall include language substantially similar to that of §8133(b) of this subchapter."
Section 3. Amend §8133(b), Chapter 81, Title 9, Delaware Code, by striking the words "at any time prior to the last day of the pre-tax year as they appear therein and substituting in lieu thereof the following:
by a date determined by the taxing district, which shall not be earlier than 45 days prior to the last date of the pre-tax year."
Approved April 19, 1993.