CHAPTER 80

PERTAINING TO ASSESSMENT AND COLLECTION

OF SCHOOL TAXES

AN ACT TO AMEND CHAPTER 21, TITLE 14, OF THE DELAWARE CODE PERTAINING TO THE ASSESSMENT, LEVY AND COLLECTION OF SCHOOL TAXES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 2116, Title 14, of the Delaware Code, is amended to read as follows:

§ 2116. Assessment, Levy and collection of taxes

A copy of the assessment list, provided for in section 2115 of this title, shall be posted in some public place in the district and the Board shall give notice that the assessment list has been posted and where, and the day, hour and place of the sitting of such Board to hear objections to the assessment. Such notice shall be written or printed advertisements posted in at least five public places in the district five days at least before the sitting of the Board to hear objections to the assessment, and the assessment list shall be posted at least five days prior to the sitting of the Board to hear objections as aforesaid. The School Board of the District shall at the time and place stated in the notice, sit to hear objections to the assessment and may make such corrections and additions as they deem right and proper, but the value of property as shown by the assessment list of the county shall not be changed. After the hearing, the Board shall fix the rate of taxation. Such rate shall be based upon the amount required to be raised by taxation plus 10 per cent for delinquencies and the cost of collection. The School Board of a District shall have the sole power to allow delinquents in taxation for school purposes. The School Board shall then execute its warrant with a duplicate of the assessment list to the Receiver of Taxes and County Treasurer of the county or counties wherein the district is situated. The Board shall at the same time send a copy of the list to the Auditor of Accounts at Dover.

The Receiver of Taxes and County Treasurer shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes. All money so collected shall be paid to the State Treasurer and shall be deposited by him in a separate account in the depository for other school moneys to the credit of the District, and warrants or drafts on the said fund shall be drawn by the School Board of the: District and shall be applied only for the purpose of paying interest on said bonds and the payment of said bonds as and when the same shall fall due. The official collecting the tax shall give such additional bond in this behalf as may be required by the State Board of Education and shall serve without further compensation than is provided by law. The cost of the bond shall be defrayed by the State Board of Education:

Section 2. This Act shall not take effect as to the Receiver of Taxes and County Treasurer of New Castle and Sussex Counties until the expiration of the term of office of the present holder of said offices, and shall not take effect as to the Receiver of Taxes and County Treasurer of Kent County until the expiration of the term of office of the person elected to that office at the general election held in 1954.

Approved May 10, 1955.