Delaware § 3213 - Taxation of leased property in TIF District.
Full text of Delaware Delaware Code § 3213 — Taxation of leased property in TIF District., with citation guidance and answers to common questions.
§ 3213. Taxation of leased property in TIF District.
Whenever the county, as lessor, leases its property within the TIF District, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes or payments in lieu of taxes upon the assessed value of the entire property and not merely the assessed value of the leasehold interest.
76 Del. Laws, c. 187, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 3213
What does Delaware Code § 3213 cover?
Section 3213 ("Taxation of leased property in TIF District.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 3213?
A common citation format is "Delaware Code § 3213" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 3213 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.