1. (a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following:

   1. (1) Residential real property.
   2. (2) Nonresidential real property.
2. (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.

85 Del. Laws, c. 131, § 1