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
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.
N/A
N/A
Not Required
Takes effect upon being signed into law
N/A