§ 2601 Power of county vocational high school districts and county vocational-technical school districts to levy taxes for school purposes.
(a) Any county vocational-technical high school district or county vocational-technical center district may, in addition to the amounts appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of real estate in such district, as determined and fixed for county taxation purposes:
(1) The amount to be raised by taxation shall not exceed 20.97 cents on each $100 value of real property in Sussex County for the tax year 2008, 22.23 cents for 2009, and 23.50 cents for 2010 and all years thereafter.
(2) The amount to be raised by taxation shall not exceed 14 cents on each $100 of value of real property in Kent County for the tax year 1993 and all years thereafter.
(3) The amount to be raised by taxation shall not exceed 13 cents on each $100 of the value of real property in New Castle County for the tax year 1982 and shall not exceed 14 cents on each $100 of the value of real property in New Castle County for the tax year 1983 and all tax years thereafter.
(4) Any county vocational-technical high school district, or county vocational-technical center district, shall not charge tuition to cover the cost of vocational-technical education for nonresident pupils and shall not, in formulating admission policy, give preference to any applicant for admission based on the residence of such applicant.
(b) In the event a general reassessment of all real estate in the county changes the total assessed valuation of a county vocational-technical high school district or a county vocational-technical center, the board of education of such district shall calculate a new tax rate which, at its maximum, would realize no more than 10 percent increase in actual revenue over the revenue derived by real estate tax levied in the fiscal year immediately preceding such reassessed real estate valuation.
(c) The provisions of subsection (a) of this section to the contrary notwithstanding, a vocational-technical school district which is required to provide a local share for a school construction project may establish a countywide tax sufficient to pay the principal and interest on the bonds for the local share of the project.
14 Del. C. 1953, § 2601; 56 Del. Laws, c. 111; 60 Del. Laws, c. 429, § 1; 60 Del. Laws, c. 435, § 1; 62 Del. Laws, c. 84, §§ 1, 2, 4; 63 Del. Laws, c. 30, § 1; 63 Del. Laws, c. 172, § 1; 66 Del. Laws, c. 146, § 1; 68 Del. Laws, c. 41, § 1; 68 Del. Laws, c. 156, § 72(c); 68 Del. Laws, c. 256, § 1; 68 Del. Laws, c. 257, § 1; 69 Del. Laws, c. 11, § 1; 76 Del. Laws, c. 91, § 1.;
§ 2602 Establishment and notification of tax rate.
(a) The board of education for each vocational technical high school district shall, no later than the second Thursday in July, deliver its warrant, with a duplicate of the assessment list, to the receiver of taxes and county treasurer of the county or counties where the district is located.
(b) Prior to submitting any subsequent legislation to the General Assembly for approval that proposes to increase the tax rate authorized by § 2601(a)(1) of this title, the Sussex County Vocational Technical School District Board of Education shall first submit by March 15 of that year its proposed tax rate increase and justification therefor to a Tax Rate Review Committee composed of the following members:
(1) A representative of the Department of Education designated by the Secretary;
(2) Two public members from Sussex County designated by the Governor;
(3) The Controller General;
(4) The Director of the Office of Management and Budget;
(5) The superintendent of 1 of the Sussex County school districts designated by the President Pro Tempore of the Senate.
The Tax Rate Review Committee shall, in a timely fashion, review the proposed tax rate increase taking into account the District's projected enrollment, current operating expense requirements and the county's taxable assessment, and shall file a report by April 15 of that year with the Governor, the President Pro Tempore of the Senate and the Speaker of the House of Representatives, indicating whether or not the proposed tax rate is sufficient to meet the District's reasonable operating requirements. Copies of this report shall also be distributed to each local board of education in the county.
14 Del. C. 1953, § 2602; 56 Del. Laws, c. 111; 57 Del. Laws, c. 113; 60 Del. Laws, c. 435, § 2; 62 Del. Laws, c. 84, §§ 3, 5; 63 Del. Laws, c. 30, § 1; 68 Del. Laws, c. 41, § 2; 71 Del. Laws, c. 180, § 129; 75 Del. Laws, c. 88, § 21(7); 76 Del. Laws, c. 80, § 424.;
§ 2603 Collection, deposit and disbursement of school taxes.
(a) The Department of Finance for New Castle County and the Receiver of Taxes and County Treasurer for Kent and Sussex Counties 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; provided, however, that after June 30, 1981, in New Castle County the Department of Finance and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them; and for all tax years commencing after June 30, 1981, shall, after September 30 in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of one half of 1 percent per month until the same shall be paid.
(b) All money so collected shall be paid to the State Treasurer and shall be deposited by the State Treasurer in a separate account in the depository for other school moneys to the credit of the district. 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 for which the levy is made.
§ 2604 Report of school tax collections and payment of collected taxes.
(a) The Department of Finance for New Castle County and each Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall, on the first day of each month, make a report to the school board of the district for which the Receiver or Treasurer is collecting taxes to the State Treasurer and to the Department of Education of all taxes collected in the previous month. The forms shall show a complete breakdown of taxes collected, such as capitation, debt service and current expenses, and such other information as may be required.
(b) The Departments of Finance for New Castle and Sussex Counties and the Receiver of Taxes and County Treasurer for Kent County shall, not less than once each calendar month, pay over to the State Treasurer all funds collected by him or her for any district.