AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COUNTY PROPERTY TAX DATA.

This Act is a substitute for and differs from Senate Bill No. 202 by requiring only New Castle County to prepare and submit reports on a quarterly basis. The substitute bill also replaces language of the original bill that referenced property parcels “sold” and their “purchased value” with more precise terms consistent with language used on the realty transfer tax return such as “consideration.”