Tax rates.

§ 1107. Tax rates. (a) A municipality may establish, by local law or ordinance, a different tax rate for each of the following: (1) Residential real property. (2) Nonresidential real property. (b) Tax rates established under subsection (a) of this section must be uniform for all property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.85 Del. Laws, c. 131, § 1;