Delaware Code § 22-1107

Tax rates
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(a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following:
(1) Residential real property.
(2) Nonresidential real property.
(b) Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required
under § 1 of Article VIII of the Delaware Constitution.

MUNICIPAL ELECTRIC COMPANIES

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