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New Castle County |
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Code of Ordinances |
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Chapter 14. FINANCE AND TAXATION |
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Article 6. EXEMPTION FROM REAL PROPERTY TAXATION |
| Division 14.06.000. Generally. |
| § 14.06.001. Persons entitled to exemption. |
| Division 14.06.100. Charitable, religious and educational property. |
| § 14.06.101. Property included under exemption. |
| § 14.06.102. Volunteer fire companies. |
| Division 14.06.200. Governmental property. |
| § 14.06.201. Eligibility. |
| Division 14.06.300. Property of the elderly and disabled. |
| § 14.06.301. Definitions. |
| § 14.06.302. Qualifications for and amount of elderly exemption. |
| § 14.06.303. Qualifications for and amount of disability exemption. |
| § 14.06.304. Disabled veteran's exemption. |
| § 14.06.305. Full taxation of property after termination of exemption. |
| § 14.06.306. Waiver of penalty for social security pensioners. |
| Division 14.06.400. Tenants in common or joint tenants. |
| § 14.06.401. Exemption specifications. |
| Division 14.06.500. New or renovated commercial or manufacturing projects. |
| § 14.06.501. Definitions. |
| § 14.06.502. Exemption for construction in the City of Wilmington. |
| § 14.06.503. Exemption for construction in unincorporated parts of New Castle County. |
| Division 14.06.600. Recreational property. |
| § 14.06.601. Definition and exemption. |
| Division 14.06.700. Cemetery property. |
| § 14.06.701. Exemptions and conditions. |
| Division 14.06.800. Private streets. |
| § 14.06.801. Conditions for exemption. |
| Division 14.06.900. Landfill exemption. |
| § 14.06.901. Landfill exemption. |
| Division 14.06.1000. Restrictions and inclusions. |
| § 14.06.1001. Partial exemption. |
| § 14.06.1002. Facilities for governmental or educational purposes. |
| § 14.06.1003. Service charges. |
| Division 14.06.1100. Application procedure. |
| § 14.06.1101. Failure to comply. |
| § 14.06.1102. Burden of proof. |
| § 14.06.1103. Filing frequency. |
| §§ 14.06.1104, 14.06.1105. Reserved. |
| § 14.06.1106. Signature on application; false statements; fee; inspection. |
| § 14.06.1107. Disposition of applications. |
| § 14.06.1108. Reserved. |
| § 14.06.1109. Notice of disposition. |
| § 14.06.1110. Revocation of exemption. |
| § 14.06.1111. Appeals. |
| Division 14.06.1200. Special Exemptions. |
| § 14.06.1201. Special exemption. |
| § 14.06.1202. Special exemption for new or renovated commercial or manufacturing project. |