Del. Code Ann. tit. 22, § 1107 – Tax rates | Midpage
§ 1107
Del. Code Ann. tit. 22, § 1107
Tax rates
85 Del. Laws, c. 131, § 1;
(a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following:
(1) Residential real property.
(2) Nonresidential real property.
(b) Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.