CHAPTER 435

FORMERLY

HOUSE BILL NO. 611

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE, RELATING TO STREET AND HIGHWAY LIGHTING.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three—fifths of all members elected to each House thereof concurring therein):

Section 1. Amend Title 9, §2101 of the Delaware Code by deleting the following language from the first sentence thereof:

", filed on or before the first Tuesday in any month in any year,".

Section 2. Amend the title of Title 9, §2102 of the Delaware Code by deleting the period at the conclusion thereof and adding the following language thereto:

"; penalty for late payment."

Section 3. Amend Title 9, §2102 (a) of the Delaware Code by deleting the existing first sentence thereof and adding in lieu thereof the following:

The County government, for the purpose of providing street and highway lighting pursuant to §2101 of this title, shall levy for the installation and maintenance of such lights an annual tax based on the full annual cost of such lighting, plus up to but not exceeding 10% thereof to cover the actual direct and indirect costs of administration and billing. Such tax shall be levied against all properties within the boundary lines of the communities that have submitted petitions under §2101 of this title. The County government shall establish the method by which such tax shall be computed and shall adopt and levy annual light tax rates that will yield sufficient revenue to cover the full annual cost of all lighting services, plus up to but not exceeding 10% for the actual cost of administration and billing.

Section 4. Amend Title 9, §2102 (b) of the Delaware Code by adding a new sentence at the conclusion thereof, as follows:

"If such taxes are not paid by the date set for the payment of other taxes, penalty shall accrue thereon in the manner and at the rate specified in §8604 (a) of this title.

Section 5. Amend Title 9, §2102 of the Delaware Code by adding thereto a new subsection (c), as follows:

(1) If the County government receives a petition for street lighting from any community and the contract for such street lighting is entered after the commencement of the County's fiscal year, the Department of Finance may, at the same times established for supplemental assessments in §8339 of this title, levy and bill a supplemental light tax to the property owners within such community, computed in the same manner as all other light tax bills, reduced at the rates specified in §8340 of this title."

Section 6. Amend Title 9, §2102 of the Delaware Code by adding thereto a new subsection (d), as follows:

(21) All taxes levied under this chapter shall be considered real property taxes and, as provided in Title 25, §2901 (a), shall constitute and remain a statutory lien on such property, together with any penalties that may accrue thereon, until such taxes and penalties are paid in full. Such lien shall enjoy the priority established for governmental liens by Title 25, §2901."

Section 7. Amend Title 9, §2103 of the Delaware Code by deleting the second sentence thereof and inserting in lieu thereof the following:

"The Department shall receive or charge no compensation for the performance of any duty required of it or New Castle County under this chapter, beyond that expressly authorized by §2102 of this title."

Section 8. Amend Title 9, §2104 of the Delaware Code by striking said section in its entirety and substituting in lieu thereof the following:

"Lights installed under the provisions of this chapter shall be removed only by ordinance of County government or upon its direction after receipt of a petition, signed by a majority of the property owners within the bounds any lighted community or village, requesting such removal. No such ordinance or petition shall be considered by County government at any time within three years after the date of the first light tax billing issued after the installation of such lights. After the removal of such lights, no light tax shall be levied against properties within the bounds of the community or village identified in the ordinance or petition. In the event that such lights are removed, County government shall not refund any light tax that has been levied for the fiscal year during which the lights are removed."

Section 9. If any provision of this Act, or its application to any person or circumstance, is held invalid, the remainder of this Act, or the application of the provision to any other person or circumstance, shall remain unaffected.

Approved July 22, 1992.