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Del. Code tit. 9, § 703

Tax exemption of parks and recreation areas

9 Del

All land and property which shall be held, laid out and used for any park or recreation area or which shall be purchased or acquired for such use or purpose under the provisions of this chapter shall be forever free from state, county and municipal taxation so long as used for such purposes.

Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.