AN ACT to exempt certain Lands from Taxation in the City of Wilmington.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

SECTION 1. That the provisions of an act entitled "An act to exempt from taxation certain real estate in the City of Wilmington," passed at Dover, March 3, 1881, and the provisions of an act limiting exemptions from taxation, passed at Dover, April 13, 1883, shall apply to that part of the land bounded by Fourteenth street on the north, Bowers street on the east, the north bank of the Brandywine on the south, and Railroad avenue on the west; and that so much of the land as is below the grade of the said city and subject to the overflow of the tides shall be subject to taxation as are the adjoining low lands; and that, such Improvements as may hereafter be built upon the lands within said limits shall be exempt from taxation for a period of ten years thereafter, precisely as is prescribed in the hereinbefore named acts of the General Assembly of this State.

Passed at Dover, April 14, 1885.