§ 2601. | § 1; | § 2602. | § 2603. | § 2604.
§ 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.
(14 Del. C. 1953, §§ 2603, 2604; 56 Del. Laws, c. 111; 63 Del. Laws, c. 30, §
1; 70 Del. Laws, c. 186, § 1.)
§ 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.
(14 Del. C. 1953, § 2605; 56 Del. Laws, c. 111; 63 Del. Laws, c. 30, § 1; 70
Del. Laws, c. 186, § 1; 71 Del. Laws, c. 180, § 130.)
NOTICE: The Delaware Code appearing on this site was prepared by the Division of Research of Legislative Council of the General Assembly with the assistance of the Government Information Center, under the supervision of the Delaware Code Revisors and the editorial staff of LexisNexis, includes all acts up to and including 76 Del. Laws, c. 214, effective May 1, 2008.
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