{"data":{"id":"us-de/22-del.-c.-1107","jurisdiction":"us-de","citation":"22 Del. C. § 1107","heading":"Tax rates.","body":"(a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following:\n(1) Residential real property.\n(2) Nonresidential real property.\n(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.","path":["Title 22. Municipalities","CHAPTER 11. Assessments for Municipal Taxation"],"source_url":"https://delcode.delaware.gov/title22/c011/index.html#1107","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:27Z","sha256":"9871c60339a1baf86c81c638a014107cc85a47231ac0d632d051f55314dfd277","source_id":"us-de","stale":true,"prev":"us-de/22-del.-c.-1106","next":"us-de/22-del.-c.-1301"},"notice":"GroundRules: Original legal text. Not legal advice."}