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; provided, however, that any such ordinance adopted shall include language substantially similar to that of § 8133(b) of this title.
Structure Delaware Code
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter II. Citizens Over 65 Years of Age
§ 8131. Definitions [For application of this section, see 81 Del. Laws, c. 314, § 2].
§ 8132. Qualifications and amount of exemption.
§ 8133. Application for exemption.
§ 8134. Contents of application.
§ 8135. Allowance of exemption.
§ 8136. Continuance of exemption.
§ 8137. Tenants in common or joint tenants.
§ 8138. Rules and regulations.
§ 8141. Exemption from property taxes on real estate in Kent County.