(a) No real property owned and used by the organizations listed below or for the purposes stated below, except that which is held by way of investment, shall be liable to taxation and assessment for public purposes by any county or other political subdivision of this State.
| Delaware Historical Society. | |
| New Castle Historical Society. | |
| All incorporated relief associations for volunteer firefighters (limit, $25,000 per association). | |
| Nonsectarian Young Women's Christian Associations. | |
| Nonsectarian Young Men's Christian Associations. | |
| Salvation Army. | |
| Burial lots and cemeteries. | |
| Children's Home, Inc. | |
| Layton Home for Aged Colored Persons, Incorporated. | |
| Sunday Breakfast Mission. | |
| The Family Society. | |
| Woods Haven School for Girls. | |
| Ferris Industrial School. | |
| Florence Crittenton Home. | |
| All incorporated homes of refuge for reformed women | |
| (limit, $25,000 per home). | |
| Charitable homes for incurables (limit, $15,000 per | |
| home). | |
| Day nurseries or homes for babies owned by any corporation or association maintained by charity (limit, $50,000 per nursery or home). | |
| Charitable incorporated homes or associations for deaconesses (limit, $10,000 per home). | |
| Delaware Commission for the Blind. | |
| Charitable incorporated settlement houses. | |
| Soldiers' rest rooms. | |
| Incorporated college fraternities (limit, $10,000 per fraternity). | |
| Wilmington Institute Free Library. | |
| Public parks in and near Wilmington. | |
| American Legion Posts. | |
| Veterans of Foreign Wars Posts. | |
| Delaware Anti-Tuberculosis Society. | |
| Delmar Lions Club. | |
| Polish Army Veterans of Delaware, Post 48, Inc. | |
| Lions Club of Smyrna. | |
| Pencader 4-H Club Center, Inc. | |
| Wilmington Drama League, Inc. | |
| Council of Churches of Wilmington and New Castle | |
| County, Inc. | |
| New Temple Corporation. | |
| Edgemoor Terrace Civic Association, Incorporated. | |
| Hyde Park Civic Association, Inc. | |
| Brookland Terrace Civic Club. | |
| Manor Community Center, Inc. | |
| Collins Park Community and Civic Association, Inc. | |
| Veteran Employees Association, Delaware Division, | |
| Pennsylvania Railroad. | |
| Pencader Grange # 60 P. of H., Inc. | |
| Taylor's Bridge Community Center, Incorporated. | |
| Blackbird Community Center, Inc. | |
| Oakhill Community Center, Inc. | |
| The Brookside Community, Inc. | |
| Women's Civic Club of Richardson Park. | |
| Hillside Civic Association. | |
| The Klair Estates Civic Association, Inc. | |
| The Castle Hills Civic Association. | |
| Westview Maintenance Corporation. | |
| Suburban Century Club. | |
| Sussex Chapter of Delaware Humane Association. | |
| Imperial Drive Civic Association. | |
| Fruitland Grange, No. 16, Camden, Delaware. | |
| Windy Hill Civic Association. | |
| Perth Community and Civic Association, Inc. | |
| Women's Club of Claymont. | |
| Swanwyck Estates Civic Association. | |
| The Eastern Shore Fox Hunters' Association. | |
| Delaware Society for Crippled Children and Adults, Inc. | |
| Yorklyn Parent-Teacher Association, Inc. | |
| Wycliffe Civic Association, Inc. | |
| Blue Rock Community Club. | |
| Civic Association of Belvedere and Vicinity. | |
| Lamborn Library Association. | |
| Lutheran Senior Services, Inc. | |
| University Drama Group, Inc. | |
| Central Grange # 61. | |
| Penn Acres Swim Club, Inc. | |
| Viola-Canterbury-Felton Ruritan Club. | |
| Lewes Senior Citizens Center, Incorporated. | |
| Cannon Grange No. 65 P. of H. | |
| Broadcreek Grange No. 59 P. of H. | |
| Midland Grange No. 27 P. of H. | |
| B'nai B'rith Lodge 470. | |
| Jefferson Farms Swim Club, Inc. | |
| Disabled American Veterans, Inc. | |
| House of Pride, Inc. | |
| Ministry of Caring, Inc. | |
| Sacred Heart Housing, Inc. | |
| The Greater Dover Foundation. | |
| Habitat for Humanity of New Castle County. | |
| Central Delaware Habitat for Humanity. | |
| Sussex County Habitat for Humanity. | |
| Friends of the Capitol Theater, Inc. | |
| Serenity Place, Inc. | |
| Any land bank formed under Chapter 47 of Title 31. |
(b) No real property which has been required by New Castle County to be set aside for public parkland or public open space during the zoning or subdivision process shall be liable to taxation and assessment for public purposes by the county or other political subdivision of the State or county. Any outstanding penalty or interest incurred as a result of unpaid taxes on said property shall be forgiven.
(c) (1) All community-owned and community-maintained swimming pools within New Castle County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. “Community-owned” and “community-maintained” shall consist of any civic organizations as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.
(2) Any amounts previously taxed and assessed against a community-owned and community-maintained swimming pool, heretofore not collected by the county or other political subdivision of this State, are hereby declared null and void.
(d) All community-owned and community maintained swimming pools within Kent County shall not be liable for taxation and assessment for public purposes by any county or other political subdivision of this State. “Community-owned” and “community-maintained” shall consist of any civic organization as defined in § 8110 of this title which is the owner of parkland as defined in § 8110 of this title.