CHAPTER 670

FORMERLY

SENATE CONCURRENT RESOLUTION

NO. 57 AS AMENDED BY SENATE AMENDMENT NO. 1

CONCURRING THE ASSESSMENT PROBLEMS IN THE MILFORD SCHOOL DISTRICT, THE WOODBRIDGE SCHOOL DISTRICT, AND THE SMYRNA SCHOOL DISTRICT.

WHEREAS, the Members of the Senate of the 126th General Assembly of the State of Delaware have learned that the Milford School District, the Woodbridge School District, and the Smyrna School District are each situate partially in two counties; and

WHEREAS, each county uses a different figure for calculating the assessed valuation of real property, in that Sussex County uses fifty (50) per cent of the market value, Kent County uses sixty (60) per cent of the market value, and New Castle County uses seventy (70) per cent of the market value; and

WHEREAS, the law requires each school district to assess a uniform tax rate on property situate in each school district; and

WHEREAS, the aforesaid procedure causes property which has the same market value and is located in different counties within the same school district to be taxed at an unequal amount; and

WHEREAS, this practice is basically unfair and unjust; and

WHEREAS, pursuant to the law of the State of Delaware, the legislature is unable to correct this situation.

NOW, THEREFORE:

BE IT RESOLVED by the Members of the Senate of the 126th General Assembly of the State of Delaware, the Members of the House of Representatives concurring therein, that the County Council of New Castle County, the Levy Court of Kent County, and the County Council of Sussex County attempt to resolve the unjust and unfair situation above recited.

New Castle County, the Levy Court of Kent County, and the County Council of Sussex County report on or before January 15, 1973 to the Members of the I 27th General Assembly the action that they have taken or recommend that be taken to correct this situation.

BE IT FURTHER RESOLVED that the effect of the said action taken or recommended shall be such that it shall not cause the total revenue of the said school districts to be increased or decreased.

BE IT FURTHER RESOLVED that a copy of this Resolution be made a part of the Senate and House Journals and that a copy be forwarded to the presiding officer of said County Councils and Levy Court.

Approved June 11 , 1972.