CHAPTER 285
AN ACT TO AMEND TITLE 14, SECTION 1912, DELAWARE CODE, BY PROVIDING FOR EXEMPTIONS TO THE SCHOOL CAPITATION TAX.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Section 1912, Title 14, Delaware Code, is amended by adding a new sentence thereto to read as follows :
Every person who would be entitled to any exemption from taxation, if such person owned real estate, pursuant to Subchapter II, Chapter 81, Title 9, Delaware Code, shall be entitled to an exemption from the school capitation tax, whether such person owns real estate or not.
Approved May 28, 1968