Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8109
Off-street parking facilities; exemptions
Any county, municipality or other political subdivision of this State, by resolution or ordinance duly passed and approved, may exempt from taxation and assessment for public purposes for a period up to 20 years, any structure above or under the ground which may hereafter be constructed and located within the county, municipality or other political subdivisions of this State and used by the public for the parking of automobiles off the street or highway. The exemption shall be limited to that portion of the structure exclusively used for or devoted to the parking of automobiles and vehicles of that nature.
Amendment history
57 Del. Laws, c. 744; 65 Del. Laws, c. 132, § 1; 70 Del. Laws, c. 39, § 1
Source: view the official text
In this title (40 sections)
- 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
- 9-8153 · Certification as tax exempt