Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8108
Railroad property
# (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.
Amendment history
14 Del. Laws, c. 111; 14 Del. Laws, c. 357; 15 Del. Laws, c. 16; 15 Del. Laws, c. 424; 16 Del. Laws, c. 4; 16 Del. Laws, c. 125; 16 Del. Laws, c. 308, § 1; 16 Del. Laws, c. 552; 17 Del. Laws, c. 204, § 3; 17 Del. Laws, c. 207, § 101; 17 Del. Laws, c. 207, Schedule A; 17 Del. Laws, c. 425, § 1; 17 Del. Laws, c. 495, § 9; 17 Del. Laws, c. 599, § 1; 18 Del. Laws, c. 165, § 1; 18 Del. Laws, c. 241; 18 Del. Laws, c. 465, § 1; 18 Del. Laws, c. 546, § 1; 19 Del. Laws, c. 124; 19 Del. Laws, c. 734, § 3; 21 Del. Laws, c. 1; 21 Del. Laws, c. 239, § 2; 22 Del. Laws, c. 139; 22 Del. Laws, c. 366; 22 Del. Laws, c. 367; 22 Del. Laws, c. 368; 22 Del. Laws, c. 369; 22 Del. Laws, c. 411; 23 Del. Laws, c. 46; 23 Del. Laws, c. 47; 23 Del. Laws, c. 92, §§ 1, 14; 25 Del. Laws, c. 36; 25 Del. Laws, c. 37; 25 Del. Laws, c. 38; 25 Del. Laws, c. 39; 25 Del. Laws, c. 40; 26 Del. Laws, c. 37; 27 Del. Laws, c. 56; 27 Del. Laws, c. 101; 70 Del. Laws, c. 39, § 1
Source: view the official text
In this title (40 sections)
- 9-7105 · Fees
- 9-7106 · Violation of property maintenance ordinances, rules, and…
- 9-7107 · Abatement; creation of tax lien
- 9-7108 · Penalties
- 9-7109 · Additional remedies
- 9-7110 · Existing ordinances, rules, and regulations
- 9-7111 · Exceptions
- 9-8001 · Budget of estimated expenditures
- 9-8002 · Tax rate [For application of this section, see 85 Del. Laws,…
- 9-8003 · Time and method of levying county tax [For application of this…
- 9-8004 · Duplicate assessment lists in Kent County
- 9-8005 · Tax collection warrants; form [For application of this…
- 9-8101 · Property subject to county taxation [For application of this…
- 9-8102 · Transfers of real property subject to county taxation [For…
- 9-8103 · Personal property
- 9-8104 · Placement of mobile homes subject to Sussex County taxation
- 9-8105 · Property owned by governmental, religious, educational or…
- 9-8106 · Specific organizations and purposes
- 9-8106A · New Castle County property tax exemptions; applications;…
- 9-8107 · Motion picture studios and plants
- 9-8108 · Railroad property
- 9-8109 · Off-street parking facilities; exemptions
- 9-8110 · Civic organizations owning parkland
- 9-8111 · Proration of yearly taxes when property in Kent County is…
- 9-8111A · Proration of yearly taxes when property in New Castle County…
- 9-8112 · Lodging tax
- 9-8113 · Fire protection fee
- 9-8131 · Definitions [For application of this section, see 81 Del.…
- 9-8132 · Qualifications and amount of exemption
- 9-8133 · Application for exemption
- 9-8134 · Contents of application
- 9-8135 · Allowance of exemption
- 9-8136 · Continuance of exemption
- 9-8137 · Tenants in common or joint tenants
- 9-8138 · Rules and regulations
- 9-8139 · Oaths
- 9-8140 · Appeals
- 9-8141 · Exemption from property taxes on real estate in Kent County
- 9-8151 · Property subject to exemption
- 9-8152 · Definitions