(a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same manner as other like property of individuals is subject thereto for like purposes, any provisions of any existing law or laws to the contrary notwithstanding.
(b) Any building erected in whole or in part within the limits of any such right-of-way or roadbed shall not, by reason of the exception made in this section, be exempted from assessment and taxation, although the land, upon which such building shall be wholly or in part located, is by this section expressly exempted therefrom.
Structure Delaware Code
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter I. General Provisions
§ 8104. Placement of mobile homes subject to Sussex County taxation.
§ 8105. Property owned by governmental, religious, educational or charitable agency.
§ 8106. Specific organizations and purposes.
§ 8107. Motion picture studios and plants.
§ 8109. Off-street parking facilities; exemptions.