CHAPTER 191

FORMERLY

HOUSE BILL NO. 357

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 3, TITLE 9 OF THE DELAWARE CODE RELATING TO THE CAPITATION TAX IN KENT COUNTY.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Subsection (a), Section 305, Title 9 of the Delaware Code by striking the present Subsection (a) and substituting in lieu thereof a new Subsection (a) to read as follows:

"(a)(1) The government of Kent County annually at a meeting held during the month of June may fix and determine the amount of the capitation tax which the Board of Assessment may assess for the following year.

(2) The government of Sussex County annually at a meeting held during the month of February shall fix and determine the amount of capitation tax which the Board of Assessment shall assess for the following year."

Section 2. Amend subsection (b), §305, Title 9 of the Delaware Code by striking the

present subsection (b) and substituting in lieu thereof a new subsection (b) to read as follows:

"(b) (I) In Kent County such capitation tax if so fixed and determined shall in no case exceed the sum of S5, and shall be uniform throughout the county if levied and assessed.

(2) In Sussex County such capitation tax shall in no case exceed the sum of $10,

nor be less than the sum of $3, and shall be uniform throughout the county when levied and assessed."

Approved July 16, 1987.