{"data":{"id":"us-de/9-del.-c.-1125","jurisdiction":"us-de","citation":"9 Del. C. § 1125","heading":"Local service functions; New Castle County property tax rates in municipalities.","body":"(a) In determining the New Castle County property tax rate for real property in a municipality, New Castle County shall consider the degree that a local service function is fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.\n(b) New Castle County shall establish a property tax rate for real property in a municipality based on the degree of any local service function fully or partially performed or financially supported by the municipality instead of New Castle County under § 1102 of this title.\n(c) A property tax rate for real property in a municipality does not have to be either of the following:\n(1) The same as a property tax rate for property located in other municipalities or in the unincorporated area of New Castle County.\n(2) The same as a property tax rate set in a prior year.\n(d) [Repealed.]","path":["Title 9. Counties","New Castle County","CHAPTER 11. County Executive and County Council","Subchapter III. Budgeting"],"source_url":"https://delcode.delaware.gov/title9/c011/sc03/index.html#1125","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:11Z","sha256":"e152923263dd7c6178e3f23400d958c15dfeafff70938e789829443da69d86f4","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-1122","next":"us-de/9-del.-c.-1126"},"notice":"GroundRules: Original legal text. Not legal advice."}