Senate Bill 105

146th General Assembly (2011 - 2012)

Bill Progress

Senate Finance 6/2/11
The General Assembly has ended, the current status is the final status.

Bill Details

6/2/11
Sen. McDowell
Reps. Viola, Mitchell
Rep. Mulrooney
AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO PROPERTY SUBJECT TO TAXATION.
This Amendment modernizes the list of special betterments that are taxed as real property by including contemporary technology that did not exist when the statute was last updated in 1975. The Amendment permits New Castle County to tax cell phone towers as Kent and Sussex Counties do.
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Takes effect upon being signed into law
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Amendments

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