Delaware Code
Title 22 - Municipalities
Chapter 10. EXEMPTIONS FROM MUNICIPAL TAXATION ON REAL PROPERTY FOR PERSONS 65 YEARS OF AGE OR OVER

§ 1001. Definitions. - As used in this chapter: (1) “Income” means all income...

§ 1002. Exemption to be provided for by municipal law or ordinance. - Every person a resident of a municipality of this State...

§ 1003. Application for exemption. - Application for such exemption must be made by the property...

§ 1004. Tenants in common; joint tenants; tenants by entirety; partnerships; fiduciaries; corporations. - (a) Where title to property on which an exemption from...

§ 1005. Rules and regulations. - Each municipality granting an exemption under this chapter may promulgate...

§ 1006. Appeals. - An aggrieved taxpayer may appeal from the disposition of an...