As used in this subchapter, the term “elderly persons” means persons who have attained their sixty-second birthday.
Structure Delaware Code
Chapter 81. LIMITATIONS UPON TAXING POWER
Subchapter III. Nonprofit Housing for the Elderly
§ 8151. Property subject to exemption.
§ 8153. Certification as tax exempt.
§ 8154. Conditions for charitable exemptions; penalty for false statement or certification.
§ 8155. Assessed valuation; lien for taxes on termination of nonprofit use or ownership.