CHAPTER 21

FORMERLY

HOUSE BILL NO. 114

AS AMENDED BY SENATE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 14 OF THE DELAWARE CODE RELATING TO LEVY OF TAXES BY SCHOOL DISTRICTS.

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

Section 1. Amend Section 1902(a), Title 14 of the Delaware Code by deleting such subsection in its entirety and substituting in lieu thereof the following:

"(a) Any district may, in addition to the amounts apportioned to it by the Department of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of all taxable real estate in such district except real estate exempt from taxation under:

(1) State law;

(2) A county ordinance adopted prior to June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business; and

(3) A county ordinance adopted on or before January 1, 1998, granting, clarifying or expanding any exemption from county taxation."

Approved May 03,1999