https://openjurist.org/state-code/de/9/toc/9.c7.sc01
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Title 9 — Counties
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Park Districts
Subchapter
General Provisions
Del. Code tit. 9, § 701
— Purpose
Del. Code tit. 9, § 702
— Definitions
Del. Code tit. 9, § 703
— Tax exemption of parks and recreation areas