General Provisions | Midpage8101Property subject to county taxation [For application of this section, see 85 Del. Laws, c. 132, § 5]8102Transfers of real property subject to county taxation [For application of this section, see 81 Del. Laws, c. 384, § 3]8103Personal property8104Placement of mobile homes subject to Sussex County taxation8105Property owned by governmental, religious, educational or charitable agency8106Specific organizations and purposes8106ANew Castle County property tax exemptions; applications; refunds [For application of this section, see 83 Del. Laws, c. 468, § 3]8107Motion picture studios and plants8108Railroad property8109Off-street parking facilities; exemptions8110Civic organizations owning parkland8111Proration of yearly taxes when property in Kent County is transferred to an exempt entity8111AProration of yearly taxes when property in New Castle County is transferred to an exempt entity [For application of this section, see 83 Del. Laws, c. 468, § 3]8112Lodging tax8113Fire protection fee