Kent County may establish a countywide library system or 1 or more district library systems by ordinance after public hearing held after 10 days’ notice published once in a newspaper of general circulation in the County. In the event a district library is created said ordinance shall also create a library commission for each library district to advise the Levy Court on the operation of the district library. This power includes the power to acquire real estate by purchase, gift or devise.

60 Del. Laws, c. 162, §  2; 

In the event that a countywide library system is established in Kent County, the cost of establishment, maintenance, operation and all other costs thereof shall be paid from the general fund of the County out of general county tax proceeds.

60 Del. Laws, c. 162, §  2; 

Should Kent County elect to establish 1 or more library districts within the County, the County shall levy and raise by taxation a special district library tax for the purpose of the establishment of such a library in each district, and for the maintenance and increase and support of the library such sum of money as is annually approved in a budget for such purpose by the county governing body, said budget to be adopted at the same time the annual county budget is adopted. A library district may be created and a tax raised pursuant to this subchapter to raise funds to pay the Sussex or New Castle County government a contract fee to allow residents of said Kent County district the privilege of using a library located in Sussex or New Castle Counties.

60 Del. Laws, c. 162, §  2; 

After the district library budget or budgets have been adopted, the Kent County Levy Court shall fix a district library tax rate or rates based upon the most recent assessment made by them of the real property located in each district sufficient to raise the amount determined to be raised in the budget for each county library district.

60 Del. Laws, c. 162, §  2; 

After the Kent County Levy Court has fixed the district library tax rate or rates, it shall levy the district library tax or taxes on the real property located within each library district according to such tax rate or rates applied to the most recent assessment list in the County. The district library tax or taxes shall be in addition to and levied at the same time as the annual county tax.

60 Del. Laws, c. 162, §  2; 

Promptly after levying the district library tax or taxes the Kent County Levy Court shall deliver to the Receiver of Taxes and County Treasurer, for his or her use in collecting the taxes, the duplicate assessment list for each library district as prepared and furnished to the county government by the Board of Assessment.

60 Del. Laws, c. 162, §  2;  70 Del. Laws, c. 186, §  1; 

(a) At the time of delivery of the duplicate assessment lists to the Receiver of Taxes and County Treasurer there shall be attached to each list a tax collection warrant which shall be executed in the manner and substantially in the form prescribed by subsections (b) and (c) of this section.

(b) Each warrant shall be dated as of the date on which the taxes referred to therein were levied and shall be signed by at least 2 elected officials of the Kent County Levy Court and sealed with the seal of the County and attested by the Clerk of the Peace.

(c) The warrants shall be substantially in the following form:

STATE OF DELAWARE

 SS.

KENT COUNTY

To the Receiver of Taxes and County Treasurer of Kent County, greetings:

We command you that you collect from the persons named in the duplicate assessment list annexed hereto, for their library district taxes payable to Kent County for the year beginning July first next, __________ percent as a rate upon every one hundred dollars on the amount of their respective assessments; and if any person named in the annexed duplicate assessment list shall not pay that person’s tax after you have demanded payment, we command you in such case that you collect the tax, or the part thereof remaining unpaid, with lawful costs, in the manner prescribed by law. And we further command you that you pay the amount which, according to this warrant and the annexed duplicate assessment list you are required to collect, in the manner and within the times appointed by law in this behalf. Hereof fail not at your peril.

Given at Dover by the order of Kent County, under the hands of us, members of said county governing body, the ________________ day of ________________, A.D. ________

Seal of Office of the ________________________________________________________________

Clerk of Peace ________________________________________________________________Commissioners

ATTEST :________________Clerk of the Peace

60 Del. Laws, c. 162, §  2;  70 Del. Laws, c. 186, §  1; 

Thereafter the district library tax or taxes shall be collected by the Receiver of Taxes and County Treasurer at the same time and in the same manner as the annual general county tax is collected according to Title 9, Chapters 86 and 87, and shall be a lien on real property within the county library district or districts the same as the annual county tax levy according to Title 9, Chapters 86 and 87.

60 Del. Laws, c. 162, §  2; 

Under the circumstances and conditions set forth in this subchapter, money may be borrowed by Kent County in aid of any public library in the County now or hereafter established whether a countywide or district library.

60 Del. Laws, c. 162, §  2; 

The Kent County Levy Court shall adopt a resolution to the effect that it deems it advisable that a specified sum of money be borrowed for some specified purpose or purposes and whether the borrowing is to be for a countywide or district library.

60 Del. Laws, c. 162, §  2; 

The Kent County Levy Court shall submit the question of the approval or rejection of the resolution to the residents of the library district, 18 years of age or older, at a special referendum called for the purpose or to the residents, 18 years of age or older, of the County as a whole if the borrowing is for a countywide library.

60 Del. Laws, c. 162, §  2; 

The Kent County Levy Court shall give notice that the resolution will be submitted to the voters. Such notice shall be given by publication in 2 issues of a newspaper of general circulation in Kent County and by printed advertisements posted in at least 5 public places in the district at least 10 days prior to the date of the special referendum at which the resolution will be submitted to the voters. The notice shall state the substance of the resolution, and the day, hour and place that it will be submitted to the voters.

60 Del. Laws, c. 162, §  2; 

The Kent County Levy Court shall appoint the persons to conduct the election. The polls shall remain open at least 4 hours. All residents of the County, 18 years of age or older, shall be entitled to vote at such election if the borrowing is for a countywide library. If the borrowing is for a district library only the residents of the library district, 18 years of age or older, shall be entitled to vote. The voting shall be by ballot on which shall be written or printed the words “for the resolution in aid of the library” or “against the resolution in aid of the library.”

60 Del. Laws, c. 162, §  2; 

If a majority of the votes cast be for the resolution in aid of the library, authority to borrow the amount of money specified in the resolution shall be deemed to be thereby conferred. If a majority of the votes cast be against the resolution in aid of the library, the money shall not be borrowed.

60 Del. Laws, c. 162, §  2; 

If the results of the election be for the resolution in aid of the library, the Kent County Levy Court shall borrow the amount specified in the resolution and for this purpose may issue a bond or bonds for the amount. Such bond or bonds shall be in such form and denomination, shall bear such date and be at such rate of interest without limitation which may be determined by resolution of the Kent County Levy Court and shall mature at such time or times as the Kent County Levy Court determines. Any bond issued shall be signed by the President of the Kent County Levy Court and attested by the Clerk of Peace, and shall be sealed with the county seal. The faith and credit of Kent County shall be deemed to be pledged by every bond issued under this subchapter.

60 Del. Laws, c. 162, §  2; 

Whenever any bond or bonds have been issued under this subchapter, the Kent County Levy Court shall annually raise by levy and taxation a sum sufficient for the payment of the interest on the amount or amounts borrowed and shall likewise raise from time to time by levy and taxation such sum or sums as shall be necessary to establish a sinking fund for the payment of the debt secured by the bond or bonds at or before the maturity thereof. The sums authorized to be raised for interest and for a sinking fund shall be raised in the same manner as the county library tax is raised and shall be in addition to all sums authorized to be raised by the County by any other statute. If the improvements for which bonds are sold are for the benefit of a library district, only the real property in that library district shall be taxed.

60 Del. Laws, c. 162, §  2; 

In the event any district library commission created pursuant to Chapter 71 of Title 14 conveys any property to the Kent County Levy Court for which bonds are outstanding, the Kent County Levy Court shall assume all obligations of said bonds if the property is used for a countywide library system but if the property is used for a district library system the cost of paying interest and principal on said bonds shall be included in the annual tax levy on real property in that district only.

60 Del. Laws, c. 162, §  2;