VALUATION -AND ASSESSMENT OF PROPERTY
AN ACT to amend Chapter 44, Paragraph 1098, Section 1 of the Revised Code of the State of Delaware, by exempting from taxation the lands, tenements and property of corporations organized for the purpose of carrying on "Salvation Army" work.
Be it enacted by the Senate and House of Representatives in, General Assembly met:
That Chapter 44, Paragraph 1098, Section 1 of the Revised Code of the State of Delaware, as heretofore amended, be and the same is hereby further amended, by adding at the end thereof, the following paragraph:
The lands, tenements, and property of any corporation organized for and carrying on "Salvation Army" work shall be exempted from any and all State, County and Municipal taxes, assessments, burdens and impositions during such time and to the extent that such lands, tenements and property shall be actually used by such corporation in the charitable and religious work usually done by the organization known as "The Salvation Army"; provided, that said exemption shall not apply to any lands, tenements and property owned by said corporation, as investments, and not actually used in its work.
Approved March 15, A. D. 1921.