(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, however:

(1) The amount to be raised by taxation for current expense must not exceed 26.50 cents on each $100 value of real property in Sussex County for the tax year 2021, 27.50 cents for tax year 2022, 28.50 cents for tax year 2023, 29.50 cents for tax year 2024 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 15 cents on each $100 of the value of real property in New Castle County for the tax years 2015 and 2016, shall not exceed 16 cents on each $100 of real property in New Castle County for the tax years 2017 and 2018, shall not exceed 17 cents on each $100 of real property in New Castle County for the tax years 2019 and 2020, and shall not exceed 20 cents on each $100 of real property in New Castle County for the tax year 2021 and all tax years thereafter.

(b) 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.

(c) 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.

(d) 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;  80 Del. Laws, c. 19, §  1;  80 Del. Laws, c. 24, §  1;  83 Del. Laws, c. 14, § 1; 

(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, however:

(1) The amount to be raised by taxation for current expense must not exceed 26.50 cents on each $100 value of real property in Sussex County for the tax year 2021, 27.50 cents for tax year 2022, 28.50 cents for tax year 2023, 29.50 cents for tax year 2024 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.

(b) 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.

(c) 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.

(d) 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;  80 Del. Laws, c. 19, §  1;  80 Del. Laws, c. 24, §  1;  83 Del. Laws, c. 14, § 1; 

(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) [Repealed.]

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;  83 Del. Laws, c. 14, § 2; 

(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 1/2 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; 

(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; 

(a) Enrollment for the Sussex County Vocational-Technical High School District must not exceed 1,300 students in grades 9-12 for school year 2021-2022, 1,350 students for school year 2022-2023, 1,400 students for school year 2023-2024 and 1,450 students for school year 2024-2025 and all years thereafter.

(b) For any school year in which the number of applications for admission exceeds the number of students to be enrolled, the Sussex County Vocational-Technical High School District shall conduct a random lottery admitting student number “1” and progressing consecutively thereafter until the total number of students to be admitted has been reached. However, the number of students admitted from any 1 Sussex County school district shall not exceed the Sussex County Vocational-Technical High School District’s enrollment, outlined in subsection (a) of this section, as a percentage of Sussex County’s total eighth grade enrollment.

(c) The Sussex County Vocational-Technical High School District may only provide preferences in student admissions to any of the following:

(1) Siblings of students currently enrolled at the school.

(2) Children of persons employed on a permanent basis for at least 30.0 hours per week during the school year by the Sussex County Vocational-Technical High School District.

(d) The Sussex County Vocational-Technical High School District is prohibited from denying any applicant for enrollment whose GPA falls below the 70th percentile or who has failed any eighth grade course from its lottery for admission, unless the student does not remain academically eligible for promotion according to the standards set by the Department of Education.

(e) Except in cases of expulsion subject to the provisions of § 4130 of this title, the Sussex County Vocational-Technical High School District shall be prohibited from removing a student from its enrollment for disciplinary reasons without the consent of the student’s parents/guardians and the student’s school district of residence.

80 Del. Laws, c. 24, §  2;  83 Del. Laws, c. 14, § 3;