Senate Bill 105 Summary

• Amends Title 9, Section 8101(e)(8) of the Delaware Code to add "towers" to the list of property subject to taxation as special betterments.

• Permits New Castle County to tax cell phone towers, bringing the county into alignment with Kent and Sussex Counties which already tax towers.

• Modernizes taxation statute last updated in 1975 to reflect contemporary technology including cellular infrastructure.

• Adds "towers" to existing taxable property categories that include cable and conduit.