CHAPTER 134 - VALUATION AND ASSESSMENT OF PROPERTY LIMITING TAX RATE FOR ROAD PURPOSES

AN ACT TO DISCONTINUE THE LEVYING AND COLLECTION OF TAXES IN ALL THE COUNTIES OF THIS STATE, FOR ROAD PURPOSES, AND LIMITING THE TOTAL TAX RATE IN SAID COUNTIES FOR COUNTY PURPOSES.

WHEREAS, the State of Delaware, by and through the State Highway Department, on July 1, A. D. 1935, proposes to take over and convert into State highways, all public roads with their appurtenances now maintained and/or controlled by the Levy Courts of the respective counties of this State; and

WHEREAS, taxes imposed and collected by the counties of this State heretofore included an impost, levy or assessment for road purposes, which upon the State taking over all county roads, should no longer be imposed or collected; therefore

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That on and after the first day of July, A. D. 1935, and upon the State of Delaware taking over and converting county public roads into State highways, that no county or its officers shall levy, assess, impose or collect any money or tax for county road purposes and that the total tax rate for all purposes in New Castle County shall not exceed the sum of fifty cents (50c) on each One Hundred Dollars ($100.00) of assessment, and that the total tax rate for all purposes in Kent County shall not exceed the sum of forty cents (40c) on each One Hundred Dollars ($100.00) of assessment, and that the total tax rate for all purposes in Sussex County shall not exceed the sum of fifty cents (50c) on each One Hundred Dollars ($100.00) of assessment.

Section 2. That in the event that any county, by and through its officers, at the time this Act shall become operative, shall have levied, assessed, or imposed any tax for road purposes to be collected after the first day of July, A. D. 1935, that such levy, assessment or imposition of said tax or taxes to such an extent only, shall become null and void and shall not be collected, and any and all tax bills, tax warrants, tax duplicates, books, vouchers, accounts, bond or bonds of any tax collector shall be forthwith corrected and modified to such an extent only.

Section 3. That all laws or parts of laws inconsistent herewith are hereby repealed to the extent of such inconsistency.

Approved March 29, 1935.