Financial information concerning income producing real property,

failure to file for tax assessment purposes, penalty provisions

added ...............................................................................................

Harford County -

Credit for agricultural land in the County Agricultural Land

Preservation Program, provisions added...................................

Homestead property tax credit, percentage set by counties or

municipal corporations, provisions altered ...................................

Hoophouses, valuation as personal property, provisions added .....

Intangible personal property, obsolete assessment and taxation

provisions, repealed ........................................................................

Montgomery County -

Special taxing districts property tax increases, payment deferrals
for elderly or disabled residential property owners in

Friendship Heights, provisions added .......................................

Payment on a semiannual basis, counties and municipalities

authorized to provide for, provisions added .................................

Personal property used in research and development, tax credit

authorized; tax credit for personal property used in a research or

testing facility, repealed; economic impact study required .........

Railroad and public utility operating property, assessment

provisions altered ...........................................................................

Refueling equipment or machinery used to dispense clean burning

fuels into motor vehicles, tax exemption added ...........................

Tax credit for property leased to religious groups, jurisdiction of

property tax assessment appeal boards for appeals concerning,

provisions added .............................................................................

Washington County -

Tax credit to new or expanding businesses, provisions added ....
Wicomico County -

Tax credit for property owned by East Side Men's Club,

authorized ...................................................................................

Reciprocal taxing agreement, study and report on potential actions to

encourage Delaware's participation in, required .............................

Sales and Use Tax -

Computer programs, exemption added ............................................

Deadlines for filing returns and paying taxes, altered ....................

Direct payment permits, termination date added for issuance

provisions; use provisions continued .............................................

Division, appropriation to .................................................................

Fuel rate adjustment charge for electricity, steam, or gas used in

residential condominiums, tax exemption added .........................

Machinery or equipment for installation in a motor vehicle to

convert it to a vehicle that uses clean-burning fuel, or for

dispensing into a vehicle or storing clean-burning fuel, or for

recharging an electric vehicle, exemption added .........................

Machinery or equipment used in research and development,

exemption repealed; material or personal property used in

research and development, exemption altered .............................

Resale exemption, provisions altered ...............................................

- 3871 -

INDEX

Chapter

Page

309	1819
557	2788
221 339	1556 1904
146	1299
411	2274
408	2254
402	2186
142	1289
269	1705
289	1772
288	1771
520	2650
359	1964
403 406	2189 2245
451 8	2411 318
292	1784
603	2993
401 6	2184 288