(a) In New Castle County, no exemption from taxation for property owned by a religious, educational, or charitable agency or for a specific organization listed in this subchapter shall be allowed except on written application therefor, on a form prescribed and provided by the New Castle County Land Use Department.
(b) The owner shall file an application for exemption under this subchapter with the Assessment Division of New Castle County by March 1 of the fiscal year immediately preceding the fiscal year for which the exemption is sought.
(c) If an owner acquires property after March 1, the owner shall apply for exemption within 30 days of its acquisition of the property.
(d) No application shall be required of governmental entities entitled to exemption under this subchapter.