CHAPTER 114 - PROVIDING FOR ASSESSMENT AND COLLECTION OF TAX FOR PURPOSES OF FIRE PROTECTION

AN ACT TO AMEND CHAPTER 43 OF THE REVISED CODE OF DELAWARE, 1935, BY PROVIDING FOR THE ASSESSMENT AND COLLECTION OF A TAX FOR PURPOSES OF FIRE PROTECTION.

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

Section 1. That Chapter 43 of the Revised Code of Delaware, 1935, be and the same is hereby amended by adding after 1169. Sec. 23, two new paragraphs, to be known as 1169A. Sec. 23A, and 1169B. Sec. 23B, as follows:

1169A. Sec. 23A. That upon a petition of a majority of the property owners of any unincorporated community or village in New Castle County, filed on or before the first day of June in any year, the Levy Court of New Castle County may enter into a contract with any water company to supply water for fire protection in said community on and after the first day of July next following. The said petition shall set forth the boundary lines of the community or village to be supplied, and shall contain a detailed statement as to the water supply, property and services requested. The Levy Court of said county, for the purpose of carrying out any such contract or contracts, shall levy for the supply of such water, property and services necessary or incident to such prevention and extinguishment of such fires, in any such community with respect to which such a contract or contracts have been entered into as aforesaid, an annual tax based upon the full annual cost of such water, property and services, upon all property within the boundary lines of said community or village as set forth in the petition as herein above provided, based upon the assessment for county purposes. Such taxes shall be collected by the same collector, at the same time in the same manner as other county taxes. No such taxes shall be levied against farm land. Final determination as to the extent of the supply, nature, quantity, specifications and character of the property and services above mentioned shall rest with the said Levy Court.

The County Treasurer of New Castle County shall receive all such taxes collected for such purpose and shall keep the same in a separate account and pay out the same only upon orders signed by the President of the said Levy Court, and approved by the Comptroller of said county. The said officers shall receive no additional compensation for the performance of any duty required of them or any of them under this Section. If, after payment of all contracts entered into as herein provided, there remains a surplus in the Fire Protection Account, this surplus shall be applied to reduce the Fire Protection Tax Rate for the succeeding taxable year.

1169B. Sec. 23B. No further bond shall be required from any collector or the County Treasurer, for the faithful performance of their or either of their duties under 1169A. Sec. 23A, of this Article, and the bonds now required by law from such officers shall cover and be deemed to include their and each of their duties and responsibilities under 1169A. Sec. 23A.

Approved April 26, 1937.