[Adopted 12-14-2021 by Ord. No. 21-15]
Every person who shall be a resident of this County, who shall
be totally disabled as determined by the State of Delaware Disabled
Veterans' School Tax Credit program established under 14 Del. Laws,
c. 1917, and who shall reside in a dwelling owned by him or her which
is a constituent part of his or her real property shall be entitled
to a credit against County value-based property tax.
A completed application for the State of Delaware Disabled Veterans'
School Tax credit shall serve as application for the real property
County tax credit for disabled American veterans.
Application for credit pursuant to this article shall be made
in the same manner and with the same parameters and approval process
as the State of Delaware disabled veterans' school tax credit.
A credit granted pursuant to this article shall remain in effect
so long as the real property and the dwelling house thereon are owned
by the applicant or his surviving spouse under the conditions set
forth in the State of Delaware disabled veterans' school tax credit.
Any applicant for this credit who shall be aggrieved by the
disposition of his claim may appeal such disposition in the manner
provided by law.
